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    <title>Cross-Empowerment of State Tax officers for processing and grant of refund</title>
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    <description>Officers appointed under their respective GST enactments and authorized by the Commissioner as proper officers for refund provisions are specified to act as proper officers under the Nagaland GST framework to sanction refunds for registered persons within their territorial jurisdiction, subject to the rules made under the Act but excluding a specified rule of the Nagaland GST Rules.</description>
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