| Ward/Circle/Range/ Commissioner | Remark | Area Code | AO Type | Range Code | AO Number |
| City Area / Jurisdiction | |||||
| CIRCLE 3(2) GANGTOK | SIKKIM & DARJEELING, KURSEONG AND KALIMPANG SUB-DIV OF DARJEELING DIST.(Cases ABOVE 10 Lakhs) | WBG | C | 209 | 2 |
| WARD 3(1) GANGTOK | SIKKIM (CORPORATE & NONCORPORATE) (Cases BELOW 10 Lakhs) | WBG | W | 209 | 1 |