GST – States – 2/2017-State Tax – Dated:- 30-6-2017 – 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 of State Tax (Audit), (h) Commissioners of State Tax (Appeals), (i) Additional Commiss
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sioners 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 with the territorial jurisdiction of the Commissioners of State Tax specified in the correspondin
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issioner 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 (Appeals) and Additional Commissioner of State Tax (Appeals) Sl. No. Commissioner of State Tax (Appeals) and Additional Commissione
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