Appointment of Additional Commissioner (Appeals) to exercise appellate functions under the HPGST Act section 107. The Governor, under the Himachal Pradesh Goods and Services Tax Act, 2017, has appointed Additional Commissioner of State Taxes and Excise (Grade I) and Additional Commissioner of State Taxes and Excise (Grade II) as Additional Commissioner (Appeals), authorising them to perform the appellate functions and responsibilities necessary to process and decide appeals under the Act's appellate framework.