Joint Commissioner (Appeals) jurisdiction expanded to exercise appellate functions alongside Additional Commissioners under CGST law. Amendment recognises the Joint Commissioner of Central Tax (Appeals), inserts that 'Additional Commissioners or Joint Commissioners' may be referenced in paragraph 2, substitutes paragraph 4 with 'any officer not below the rank of Joint Commissioner (Appeals)', and updates Table I and Table III to include Joint Commissioners alongside Additional Commissioners, thereby expanding the category of officers empowered to perform appellate functions under the principal notification.