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<h1>India Empowers State, UT Tax Officers for IGST Refunds; Excludes Certain Rule 96 Sub-Rules for Streamlined Process.</h1> The Government of India, through Notification No. 11/2017, empowers State and Union Territory Tax officers to process and grant refunds under the Integrated Goods and Services Tax (IGST) Act, 2017. These officers, designated under their respective State or Union Territory GST Acts, are authorized to act as proper officers for refund sanctions under section 20 of the IGST Act, in conjunction with sections 54 and 55 of the Central GST Act. This cross-authorization excludes certain sub-rules of rule 96 of the Central GST Rules, 2017. This measure aims to streamline the refund process for registered persons within the officers' jurisdiction.