Supercession the Notification No.33/2017-State Tax, dated the 15th September, 2017 - 50/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 50/2018 State Tax Dated: the 13th September, 2018 NOTIFICATION In exercise of the powers conferred b y sub-section (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and in supercession of the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure, No. 33/2017-State Tax, dated the 15th September, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 501, dated the 27th October, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of subsection (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent. or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II