Amendment in Notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017 - 25 /2018-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 25 /2018-State Tax (Rate) Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) of section 11 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 further amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, vide number 281, dated the 6th July, 2017, namely:- In the said notification, - 1. In the schedule, i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:- 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption ; ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated ; iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause . 2. This notification shall come into force on the 1st January, 2019. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II