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Amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017 - 7/2018-State Tax (Rate) - Sikkim SGSTExtract GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.7/2018-State Tax (Rate) Date:25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) of section 11 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 Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, vide number 281, dated the 6th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) in S . No . 102, for the entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake [other than rice-bran] , shall be substituted; (ii) for S . No . 102A and the entries relating thereto , the following serial number and the entries shallbe inserted , namely: - 102A 2302 De-oiled rice bran 102B 2306 Cotton seed oil cake ; (iii) against S . No . 136A, in column (2), for the entry, the entry 7117 shall be substituted ; (iv) in S . No . 137, in column (3), after the words used in agriculture, horticulture or forestry the words, other than ghamella , shall be added; (v) in S . No . 148, for the entry in column (3), for the entry against item number (v), the entry Vibhuti , shall be substituted; (vi) after S . No . 150 and the entries relating thereto , the following serial number and the entries shallbe inserted , namely: - 151 Any chapter Parts for manufacture of hearing aids ; Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II
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