Amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017 - 21/2017- State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.21/2017- State Tax (Rate) Date: the 22 nd August, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, 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 Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 291, dated the 6th July, 2017, namely:- In the said notification,- (i) in the table,- (a) after the existing serial number 9 and entries thereto and before the existing serial number 10 and entries thereto , the following new serial number 9A and entries thereto shall be inserted , namely :- 9A Chapter 99 Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 world cup 2017. (b) after the existing serial number 11 and entries thereto and before the existing serial number 12 and entries thereto , the following new serial numbers 11A and 11B and entries thereto shall beinserted , namely :- 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil etc. under Public Distribution System(PDS) against consideration in the form of commission or margin Nil Nil (c) in column (3) against serial number 35,- (A) in item (h), for the existing expression Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the expression Restructured Weather Based Crop Insurance Scheme (RWCIS) shall be substituted; and (B) in item (j), for the existing expression National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) , the expression Pradhan Mantri Fasal Bima Yojana (PMFBY) , shall be substituted; and (ii) after the existing clause (ii) of the Explanation, the following new clause (iii) shall be added, namely : (iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act No. 6 of 2009) shall also be considered as a partnership firm or a firm. . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II