Amendment in Notification No. 14/2017- State Tax (Rate), dated the 30th June, 2017 - 16/2018-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 16/2018-State Tax (Rate) Date: 26th July, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 7 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.14/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 293, dated the 6thJuly, 2017, namely:- In the said notification, in the first paragraph,- (i) after the words State Government , the words or Union territory shall be inserted; (ii) after the word Constitution , the words or to a Municipality under article 243W of the Constitution shall be inserted. 2. This notification shall come into force with effect from 27th of July, 2018. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II