Capt. Shambhu Bhat, Dy. Commissioner of Commercial Taxes, during a Training Session on GST by KCCI | Oct 15, 2016 | News and Events Photograph Shows Capt. Shambhu Bhat, Dy. Commissioner of Commercial Taxes, Mangalore Division during a Training Session on GST to the Officers of the Department of Commercial Taxes, Mangalore Division held at KCCI.