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    <title>Appointment of Officers of SGST as proper officer in certain circumstances</title>
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    <description>Officers appointed under the State Goods and Services Tax Acts may, to such extent and subject to conditions prescribed by rules, be designated as proper officers for the purposes of specified sections of the Integrated Goods and Services Tax Act, enabling them to exercise those functions and powers within the limits and procedural framework established by subordinate rules.</description>
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      <description>Officers appointed under the State Goods and Services Tax Acts may, to such extent and subject to conditions prescribed by rules, be designated as proper officers for the purposes of specified sections of the Integrated Goods and Services Tax Act, enabling them to exercise those functions and powers within the limits and procedural framework established by subordinate rules.</description>
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