Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas. - 22/CTD/2017 - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE EXPENDITURE DEPARTMENT GANGTOK- 737101, SIKKIM No. 22/CTD/2017 Date 07.09.2017 NOTIFICATION The levy of Goods Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas. As such, interstate purchase of these items will continue to need declaration Form C . In exercise of the powers conferred under section 28 of the Sikkim Sales Tax Act, 1983, it is herby notified that Form C Against inter-state purchase of aforesaid goods will be issued only after post facto endorsement of way bill under seVa system. However, such waybill shall be generated only once in a quarter for all the invoices pertaining to the quarter. Subsequently endorsement shall be done after confirmation of filling of return by the dealer for respective quarter. Secretary-cum-Commissioner Commercial Taxes Division/FRED