Rate of interest per annum - 13/2017-State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No.13/2017-State Tax Date: 30.06.2017 In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table. Table Serial Number Section Rate of interest (in per cent) (1) (2) (3) 1. sub-section (1) of section 50 18 2. sub-section (3) of section 50 24 3. sub-section (12) of section 54 6 4. section 56 6 5. proviso to section 56 9 2. This notification shall come into force from the 1st day of July, 2017. M.G.Kiran Principal Secretary Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II