Section No. 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
39/2017 - Central Tax 13.10.2017 |
It empowers the state tax officers to exercise powers under CGST Act, 2017 for certain specified purposes. |
As amended vide notification No. 10/2018-Central Tax, dated 23.01.2018. |