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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>Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to function as proper officers for the purposes of the Integrated Goods and Services Tax regime, subject to exceptions and conditions specified by notification on the recommendations of the Council. This authorisation operates without prejudice to the other provisions of the Act.</description>
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      <description>Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to function as proper officers for the purposes of the Integrated Goods and Services Tax regime, subject to exceptions and conditions specified by notification on the recommendations of the Council. This authorisation operates without prejudice to the other provisions of the Act.</description>
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