Officers and powers under GST
2/2017-State Tax Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
NOTIFICATION No. 2/2017-State Tax
Dated: 30.06.2017
In exercise of the powers under section 3 read with section 5 of the Sikkim Goods 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) Commissioners
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) specified in the corresponding entry 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, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.
4. The Commissioners of State Tax (Appeals) and Additional Commissioners of State Tax (Appeals) specified in column (2) of Table III and the state tax officers subordinate to them are hereby vested
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ncipal Commissioner/ Chief Commissioner of State Tax
Jurisdiction of Principal Commissioner/ Chief Commissioner of State Tax in terms of Commissioner (Appeals) and Additional Commissioners (Appeals)
Jurisdiction of Principal Commissioner/ Chief Commissioner of State Tax in terms of Commissioner (Audit)
(1)
(2)
(3)
(4)
(5)
1
Principal Commissioner/ Chief Commissioner, Sikkim
Commissioner, Sikkim
Commissioner (Appeals), Sikkim and Additional Commissioner (Appeals)
Commissioner (Audit), Sikkim
Table II
Territorial Jurisdiction of Commissioner of State Tax
Sl. No.
Commissioner of State Tax
Territorial Jurisdiction
(1)
(2)
(3)
1
Sikkim
Whole of the State of Sikkim
Table – III
Jurisdiction of Commissioner of State Tax (Ap
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