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Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.4/2017-State Tax (Rate), dated the 30th June, 2017 - 36 /2017-State Tax (Rate) - Sikkim SGSTExtract GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 36 /2017-State Tax (Rate) Date: 13 th October, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) 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 Expenditure, No.4/2017-State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 283, dated the 6 th July, 2017, namely:- In the said notification,- (i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted , namely: - TABLE Sl.No. Tariff item, sub- heading, heading or Chapter Description of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person 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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