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    <title>Cross-empowerment of CGST officers</title>
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    <description>Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner as proper officers for refund provisions are cross-empowered to act as proper officers for sanctioning refunds under the Maharashtra Goods and Services Tax Act for registered persons located in their territorial jurisdiction, pursuant to the state Act and rules.</description>
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      <title>Cross-empowerment of CGST officers</title>
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      <description>Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner as proper officers for refund provisions are cross-empowered to act as proper officers for sanctioning refunds under the Maharashtra Goods and Services Tax Act for registered persons located in their territorial jurisdiction, pursuant to the state Act and rules.</description>
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