Delegation of Powers – Section 167 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017

Section 167 Delegation of powers.

167. 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.

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