Power delegation to DC, AC and STO for section 74A except sub-section (7) of the said section.

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....s and Services Tax Act, 2017 In exercise of the power conferred upon me by sub-section (1) and sub-section (3) of section 5 read with clause (91) of section 2 of the Gujarat Goods and Services Tax Act, 2017, I do hereby authorize the officer mentioned in column (4) of the Table below, to perform functions assigned under section mentioned in column (2) and described in the corresponding entry at....