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.

Notes :

1. This section came into force on 01/07/2017 vide Notification No. 09/2017 - Central Tax, dated 28/06/2017.