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    <title>Appointment of Authorities to exercise the powers u/s 105.GST Act 2017</title>
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    <description>The Commissioner of Kerala designates specified state officers to exercise the powers conferred under the GST provision within the territorial jurisdictions listed in the schedule, naming Deputy Commissioners (Appeals) and allocating districts to each; additionally, the Joint Commissioner (Law) is designated as Joint Commissioner (Appeals) to exercise those authorities.</description>
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      <description>The Commissioner of Kerala designates specified state officers to exercise the powers conferred under the GST provision within the territorial jurisdictions listed in the schedule, naming Deputy Commissioners (Appeals) and allocating districts to each; additionally, the Joint Commissioner (Law) is designated as Joint Commissioner (Appeals) to exercise those authorities.</description>
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