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<h1>Jurisdiction of Central Tax Officers: territorial and functional powers for CGST officers under the GST Acts clarified and allocated.</h1> The notification appoints specified ranks of officers as central tax officers under the CGST and IGST Acts and vests them and their subordinates with statutory powers within the territorial jurisdictions set out in Tables I and II; it separately allocates appellate and audit jurisdictions in Tables III and IV and designates certain Additional/Joint Commissioners in Table V with nationwide authority to decide on notices issued by the DG-GST Intelligence; amendments and commencement details are provided.
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