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    <title>Authorization of officers of central tax as proper officer in certain circumstances.</title>
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    <description>Officers under the Central Goods and Services Tax Act may be authorised as proper officers for the Jammu and Kashmir GST Act subject to notification conditions; authorised officers must issue corresponding Central GST orders with intimation to the jurisdictional central officer; where central officers have initiated proceedings, State officers shall not initiate proceedings on the same subject; and rectification, appeal and revision against orders passed by officers under the State Act shall not lie before officers appointed under the Central Act.</description>
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      <description>Officers under the Central Goods and Services Tax Act may be authorised as proper officers for the Jammu and Kashmir GST Act subject to notification conditions; authorised officers must issue corresponding Central GST orders with intimation to the jurisdictional central officer; where central officers have initiated proceedings, State officers shall not initiate proceedings on the same subject; and rectification, appeal and revision against orders passed by officers under the State Act shall not lie before officers appointed under the Central Act.</description>
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