Maharashtra Goods and services tax act, 2017. No. GST-1023/C.R. 17/Taxation-1.— In exercise of the powers conferred by section sub-section (2) of section 72 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby empowers the officers appointed under section 3 of the State Goods and Services Tax Act, 2017 of the respective States to assist the proper officer in the implementation of the said Act when called upon to do so by the Commissioner. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government........