Authorized to be the proper officers for the purpose of sanction of refund

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Full Text of the Document

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....by sub-section (1) of section 6 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the "SGST Act"), on the recommendations of the Council, the Government hereby specifies that the officers appointed under Jammu and Kashmir Goods and Services Tax Act, 2017 who are authorized to be the proper officers for the purposes of secti....