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    <title>Functions as the proper officers in relation to the various sections.</title>
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    <description>The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.</description>
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      <description>The Commissioner of State Taxes assigns specified functions under the Nagaland Goods and Services Tax Act and Rules to designated officers: the Superintendent of State Tax is appointed the proper officer for multiple listed sections and rules governing registration, assessment, returns and procedural compliance, while the Inspector of State Tax is appointed the proper officer for a specified rule. The order records the table mapping officers to statutory provisions and makes the assignment effective from the commencement of the GST regime.</description>
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