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of <h1>Sikkim Modifies Notification to Form Appellate Authority for GST Advance Rulings Including Key Officials Sharma and Bhutia.</h1> The Government of Sikkim, under the Sikkim Goods & Services Act, 2017, has partially modified a previous notification to establish the Sikkim Appellate Authority for Advance Ruling on Goods and Services Tax. This authority is tasked with hearing appeals against decisions made by the Advance Ruling Authority. The Appellate Authority will include Shri Rakesh Kumar Sharma, Chief Commissioner of CGST & CX, Kolkata Zone, and Shri Jigme Dorjee Bhutia, Commissioner of Commercial Taxes, Finance Department, Gangtok.
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