Amendment in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No. 35/2017- State Tax, dated the 15th September, 2017 - 02/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 02/2018 State Tax Date: 20 th January, 2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure, No. 35/2017- State Tax, dated the 15 th September, 2017, published in the Gazette of Sikkim, namely:- In the said notification, in the Table, against serial number 5, in column (3), for the figures, letters and word 20 January, 2018 , the figures, letters and word 22 nd January, 2018 shall be substituted. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II