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GST LAWS
ACTS
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
CHAPTER II - ADMINISTRATION
Section 3 of UTGST Act - Officers under this Act
Section 4 of UTGST Act - Authorisation of officers
Section 5 of UTGST Act - Powers of officers
Section 6 of UTGST Act - Authorisation of officers of central tax as proper officer in certain circumstances
