Inserts the Explanation in Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017 - 30/2018-Sikkim Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 30/2018-Sikkim Tax (Rate) Dated: 31stDecember, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Sikkim, Department of Finance, Revenue Expenditure No.11/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, vide number 290, dated the 6th July, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above item shall be renumbered as Explanation 1. 3. This notification shall come into force on the 1stday of January, 2019. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II