IGST Section 4 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
IGST Act · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Quick Answer
Section 4 of the IGST Act, 2017 governs Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 4 IGST: Authorisation of officers of State tax or Union territory — eligibility, conditions, case laws and compliance impact under Indian tax law.
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IGST Section 4 was introduced as part of the original IGST Act, 2017.