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<h1>State Tax Officers Empowered Under Karnataka GST Act 2017; Appellate Authorities Limited in Power Delegation</h1> Under the Karnataka Goods and Services Tax Act, 2017, officers of State tax have specific powers and duties, subject to conditions and limitations set by the Commissioner. These officers can exercise powers and perform duties assigned to them or to any subordinate officer. The Commissioner has the authority to delegate his powers to subordinate officers, again subject to specified conditions. However, Appellate Authorities are prohibited from exercising the powers or duties assigned to other State tax officers.