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The Central Goods and Services Act, 2017 (CGST Act)

Section 167 of the Central Goods and Services Act, 2017 (CGST Act)

Delegation of powers

The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.