Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30th June,2017 - 18/2017-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.18/2017-State Tax (Rate) Date: 30 th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30 th June, 2017 published in the Gazette of Sikkim, Extraordinary, vide number 280 dated the 6 th July, 2017, namely:- In the said notification,- (i) in Schedule I 2.5%, after serial number 182 in column (1) and the entries relating thereto in column (2) and column (3), the following serial numbers and entries relating thereto shall respectively be inserted in column (1), column (2) and column (3), namely:- (1) (2) (3) 182A. 3102 Mineral or chemical fertilisers , nitrogenous , other than those which are clearly not to be used as fertilizers 182B. 3103 Mineral or chemical fertilisers , phosphatic, other than those which are clearly not to be used as fertilizers 182C. 3104 Mineral or chemical fertilisers , potassic, other than those which are clearly not to be used as Fertilizers 182D. 3105 Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilisers ; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers ; (ii) in Schedule II 6%, serial numbers 66, 67, 68 and 69 in column (1) and the entries relating thereto in column (2) and column (3) shall be omitted. 2. This notification shall come into force with effect from the 1st day of July, 2017. Dipa Basnet Commissioner Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II