Authorisation of central tax officers as proper officers enables coordinated action under State GST, subject to notification conditions.

Section 6 authorises officers under the Central Goods and Services Tax Act to be proper officers for the Manipur GST Act subject to conditions set by State notification. It requires dual ordering under both Acts with intimation to the central jurisdictional officer, bars initiation of duplicate proceedings where central proceedings exist, and precludes rectification, appeal and revision of State-appointed officers' orders before central tax officers.

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