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<h1>Arunachal Pradesh Designates Officers for GST Refund Sanctions u/ss 54 and 55, Excluding Rule 96.</h1> The Government of Arunachal Pradesh, through Notification No. 36/2017-State Tax dated October 18, 2017, designates certain officers as proper officers under the Arunachal Pradesh Goods and Services Tax Act, 2017. These officers, appointed under the State or Union Territory Goods and Services Tax Acts, are authorized by the Commissioner to handle the sanction of refunds under sections 54 and 55 of the SGST Act. This authority applies to registered persons within their jurisdiction, excluding rule 96 of the State Goods and Services Tax Rules, 2017. The notification is issued by the Commissioner of the Government of Arunachal Pradesh.