Seeks to cross-empower State Tax officers for processing and grant of refund.

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..... ces Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as Karnataka GST Act ), on the recommendations of the Council, the Government of Karnataka hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the CGST Act )who are authorized to be the proper officer .....

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