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<h1>Vesting of GST administrative powers: State tax officers appointed and empowered with specified territorial jurisdiction under SGST framework.</h1> The State Government appoints specified tiers of state tax officers and vests them with all powers under the SGST Act and rules for designated territorial jurisdictions, with four tables defining the supervisory, commissioner, appeals and audit jurisdictions to allocate administrative and appellate authority within the State of Sikkim.
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