Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.8/2017- State Tax, dated the 30 June, 2017 - 1/2018- State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 1/2018- State Tax Date: 1 st January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.8/2017- State Tax, dated the 30 June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 299, dated the 6th of July, 2017, namely:- In the said notification, in the opening paragraph, - (a) in clause (i), for the words one per cent. , the words half per cent. shall be substituted; (b) in clause (iii), for the words half per cent. of the turnover , the words half per cent. of the turnover of taxable supplies of goods shall be substituted. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II