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Powers of SGST/CGST officers under the Act (Draft I)

Section 7 - ADMINISTRATION - Goods and Services Tax - Section 7 - 7. [ (1) Notwithstanding anything contained in this Act, the proper officers for the purposes of any one or more sections (……………………….) of the {SGST/CGST Act}, shall be deemed to be the proper officers for the purposes of the corresponding section or sections, as the case may be, of this Act to such extent and subject to such conditions as may be prescribed in the rules .....

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