Amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.17/2017-State Tax (Rate), dated the 30th June, 2017 - 23/2017-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 23/2017-State Tax (Rate) Date: 22 nd August, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (5) 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.17/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 296 dated the 6 th July, 2017, namely:- In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:- (iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Sikkim Goods and Services Tax Act. . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II