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    <title>GST - Tamil Nadu Goods and Services Tax Act, 2017 - Cross-empowerment of proper officers appointed under CGST Act, 2017 for refund - Notification - Issued</title>
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    <description>Officers appointed under the Central Goods and Services Tax Act and authorised by the Commissioner in the Board as proper officers shall act as proper officers for sanctioning refunds under the Tamil Nadu Goods and Services Tax Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers who apply for refund sanction.</description>
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