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<h1>Delegation of powers to State Tax Officers enables exercise of specified Maharashtra GST Act and Rules functions under Commissioner authorization.</h1> Delegation assigns specified powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act and corresponding Rules to State Tax Officers as proper officers for the listed provisions. Delegated authority is exercisable only within territorial jurisdiction, upon authorization by the Commissioner or an empowered officer, and subject to conditions or restrictions the Commissioner may impose.