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    <title>Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances</title>
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    <description>Provision authorises officers appointed under State or Union Territory Goods and Services Tax Acts to be proper officers for the Integrated Goods and Services Tax Act, subject to such exceptions and conditions as the Government, on the Council&#039;s recommendations, may specify by notification.</description>
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      <description>Provision authorises officers appointed under State or Union Territory Goods and Services Tax Acts to be proper officers for the Integrated Goods and Services Tax Act, subject to such exceptions and conditions as the Government, on the Council&#039;s recommendations, may specify by notification.</description>
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