Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017 - 47/2017- State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 47/2017- State Tax (Rate) Date:14th November, 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 further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No.12/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 291, dated the 6 th July, 2017, namely:- In the said notification, in the Table, - ( a ) against serial number 11A,for the entry in column (3), the following entry shall be substituted namely: - Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. ; (b) the serial number 11B and the entries relating thereto, shall be omitted; (c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) 79A Heading 9996 Services by way of admission to aprotected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II