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    <title>TGST Act, 2017 – Delegation of powers</title>
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    <description>The Commissioner of State Tax, under Section 167 of the TGST Act, 2017, delegates to the Special Commissioner (CT) the power to arrest under Section 69, the power of provisional attachment under Section 83, and the powers concerning punishment for certain offences under Section 132, effective 6 February 2025.</description>
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