Amendment in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.8/2017- State Tax (Rate), dated the 30th June, 2017 - 38/2017 – State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 38/2017 State Tax (Rate) Date: 13 th October, 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 amendment in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No.8/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 287, dated the 6 th July, 2017, namely:- In the said notification, the proviso under Paragraph 1 shall be omitted. 2. The exemption contained in the notification No. 8/2017-State Tax (Rate) dated the 30 th June, 2017 as amended by this notification shall apply to all registered persons till the 31 st day of March, 2018. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II