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Section 4 - Union Territory Goods and Services Tax Act, 2017
4. Authorisation of officers.
The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.
Related Sections
- Section 18: Transitional arrangements for input tax credit
- Section 6: Authorisation of officers of central tax as proper officer in certain circumstances
- Section 3: Officers under this Act
- Section 25: Power to issue instructions or directions
- Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
Related Acts
* Only for reference.