Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 - GST - States - 176/08/2022-GST/SIKKIM

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.176/08/2022-GST/SIKKIM Date: 6th July, 2022 CIRCULAR Subject: Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 Reg. Kind attention is invited to Circular No. 106/25/2019-GST dated 29.06.2019 wherein certain clarifications were given in relation to rule 95A, inserted in the Sikkim Goods and Services Tax Rules, 2017 w.e.f. 01.07.2019, for refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange. 2. The said rule 95A has been omitted, retrospectively w.e.f. 01.07.2019, vide notification No. 14/2022-State Tax, dated 05.07.2022. Accordingly, the Government, in exercise of its powers conferred by section 168(1) of the Sikkim Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Manoj Rai Commissioner Commercial Taxes Division Finance Department