Authorisation of central tax officers as proper officers under state GST, with mutual-ordering and single-proceedings rule. Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers under the Arunachal Pradesh Goods and Services Tax Act subject to conditions notified by the Government. When so authorised, an officer issuing an order under the State Act shall also issue the corresponding Central Act order and intimate the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate proceedings by the State proper officer; and rectification, appeal and revision of State Act orders shall not lie before central appointed officers.