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    <description>The Chief Commissioner, invoking sub section (3) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017, delegates to all officers not below the rank of Deputy Assistant Commissioner of State Tax in the Divisions and in the Enforcement Wing the power to exercise the powers contained in sub section (12) of Section 67 and sub section (1) of Section 122 of the Andhra Pradesh GST Act; these orders take effect immediately.</description>
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