Modification Notification No. 09/GOS/CTD/2018 dated 25.8.2018 - 15/GOS/CTD/2019 - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No: 1 5 /GOS/CTD/2019 Date : 13/08/2019 NOTIFICATION In exercise of the powers conferred under sub section (1) of Section 99 of the Sikkim Goods Service Act, 2017 and in partial modification of Notification No. 09/GOS/CTD/2018 dated 25.8.2018 the Government of Sikkim hereby constitutes the Sikkim Appellate Authority -for Advance Ruling for Goods and Services Tax, for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority. The said Appellate Authority shall consist of the following:- 1. Shri Rakesh Kumar Sharma, Chief Commissioner of CGST CX, Kolkata Zone. 2. Shri Jigme Dorjee Bhutia, Commissioner of Commercial Taxes, Finance Department, Gangtok Secretary Commercial Taxes Division Finance Department