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Powers of officers under the Central Goods and Services Tax Act

Section 6 - Draft-Bills-Reports - ADMINISTRATION - Goods and Services Tax - Section 6 - 6. (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge .....

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subordinate to him. (3) The Board/Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him. (4) Notwithstanding anything contained in this sec .....

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