In exercise of the powers conferred by section 3 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, is pleased to appoint Divisional Commissioner, Shimla as Commissioner (Appeals) for carrying out the purposes of section 107 of this Act. The above officer, in addition to the assignments already entrusted to him, shall exercise the powers of Commissioner (Appeals) as specified under section 107 of the Act ibid.

This issues with the prior concurrence of Personnel Department, Government of Himachal Pradesh vide their U.O.No.1-15/73-Dp-Apptt.(2018)-Loose dated 22.12.2018.

By order,

Jagdish Chander Sharma

Principal Secretary (E&T) to the

Government of Himachal Pradesh