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<h1>State Tax Officers Under MGST Act 2017: Roles Defined, Powers Delegated by Commissioner, Appellate Authorities Limited</h1> Officers of State tax under the Maharashtra Goods and Services Tax Act, 2017, can exercise powers and duties as directed by the Commissioner, subject to specified conditions and limitations. They may also assume responsibilities of subordinate officers. The Commissioner has the authority to delegate his powers to subordinate officers, again with specified conditions. However, Appellate Authorities are restricted from exercising powers or duties assigned to other State tax officers.