Appointment of Commissioner (Appeals): Divisional Commissioner Shimla to exercise appellate powers under HPGST Act section 107. The Governor, under the Himachal Pradesh Goods and Services Tax Act, 2017, has appointed the Divisional Commissioner, Shimla to perform the functions of Commissioner (Appeals), enabling that officer to exercise the appellate powers and responsibilities specified by the Act in addition to his existing assignments; the notification records prior concurrence from the Personnel Department and is formalized by the Excise and Taxation Department.