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<h1>Joint Commissioner (Appeals) jurisdiction expanded to exercise appellate functions alongside Additional Commissioners under CGST law.</h1> 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.