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of <h1>Jammu and Kashmir GST Act: Government Can Appoint Additional Officers, Define Jurisdiction Under Section 3</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, allows the government to appoint officers as deemed necessary in addition to those notified under section 3. The Commissioner has jurisdiction over the entire state, while Special and Additional Commissioners may have jurisdiction over the entire state or specific local areas as directed by the state government. Other officers will have jurisdiction as specified by the Commissioner, either over the whole state or designated local areas, subject to specified conditions.
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