Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.11/2017- State Tax (Rate), dated the 30th June, 2017 - 24/2017-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 24/2017-State Tax (Rate) Date: 21 st September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.11/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 290, dated the 6 th July, 2017, namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government , State Government , Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Sikkim Goods and Services Tax Act, 2017. 6 - (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II