Amendment status not verified — confirm the current text below against the official source.
For carrying out the purposes of the scheme, the Commissioner of State Tax may, by an order, appoint one or more officers or a committee of officers referred to in section 3 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) to be the designated authority and such authority shall exercise jurisdiction over such area or areas as the Commissioner of State Tax may specify: Provided that in cases of difference of opinion among the members of the designated authority regarding any decision or order, the majority opinion shall prevail.