U/s (3)1 of Sikkim Goods and Services Tax Act, 2017 State Government appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force - 51/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 51/2018 State Tax Dated: the 13th September, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act), the State Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II