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    <title>Authorisation of officers of central tax as proper officer in certain circumstances.</title>
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    <description>Central Goods and Services Tax officers may be authorised to act as proper officers for the state GST under conditions notified by the Government; where authorised, orders issued under the state Act must be mirrored by corresponding orders under the Central Act with intimation to the central jurisdictional officer, initiation of proceedings by a central proper officer bars parallel initiation by the state officer on the same subject-matter, and rectification, appeal and revision against state-officer orders shall not lie before central officers.</description>
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      <description>Central Goods and Services Tax officers may be authorised to act as proper officers for the state GST under conditions notified by the Government; where authorised, orders issued under the state Act must be mirrored by corresponding orders under the Central Act with intimation to the central jurisdictional officer, initiation of proceedings by a central proper officer bars parallel initiation by the state officer on the same subject-matter, and rectification, appeal and revision against state-officer orders shall not lie before central officers.</description>
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