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The Union Territory Goods and Services Act, 2017 (UTGST Act)

Section 25 of the Union Territory Goods and Services Act, 2017 (UTGST Act)

Power to issue instructions or directions

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.