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    <title>Delegation of powers.</title>
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    <description>The Commissioner is empowered to direct, by notification and subject to specified conditions, that any power exercisable under the Act by any authority or officer may also be exercisable by another authority or officer as named in the notification, thereby allowing conditional transfer of specified statutory powers within the GST administration.</description>
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      <description>The Commissioner is empowered to direct, by notification and subject to specified conditions, that any power exercisable under the Act by any authority or officer may also be exercisable by another authority or officer as named in the notification, thereby allowing conditional transfer of specified statutory powers within the GST administration.</description>
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