TMI BlogOfficers and powers under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017 (9 of 2017), the State Government hereby appoints- (a) Principal Commissioners /Chief Commissioners/ Commissioners of State Tax, (b) Special Commissioners of State Tax, (c) Additional Commissioners of State Tax, (d) Joint Commissioners of State Tax, (e) Deputy Commissioners of State Tax, (f) Assistant Commissioners of State Tax, (g) Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in column (4) of the said Table; (c) Additional Commissioners of State Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and (d) Commissioners of State Tax (Audit) specified in the corresponding entry in column (5) of the said Table. 3. The Commissioners of State Tax specified in column (2) of Table II and the state tax officers sub-ordinate to them, ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef Commissioner of State Tax in terms of Commissioner of State Tax, Commissioner of State Tax (Appeals), Additional Commissioners of State Tax (Appeals) and Commissioner of State Tax (Audit) Sl. No. Principal Commissioner/ Chief Commissioner of State Tax Jurisdiction of Principal Commissioner/ Chief Commissioner of State Tax Jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction (1) (2) (3) 1 Sikkim Whole of the State of Sikkim Table III Jurisdiction of Commissioner of State Tax (Appeals) and Additional Commissioner of State Tax (Appeals) Sl. No. Commissioner of State Tax (Appeals) and Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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