Section 167
Delegation of powers.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.