Amendments in the Notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure No.11/2017- State Tax (Rate), dated the 28th June, 2017. - 10/2019-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 10/2019-State Tax (Rate) Date: 10 th May, 2019 NOTIFICATION In exercise of the powers conferred by sub-sections (1), (3)and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure No.11/2017- State Tax (Rate), dated the 28 th June, 2017, namely:- In the said notification, - (i) in the Table, against serial number 3, in items (ie) and (if), in the entry in column (5), the figures and letters 10th , wherever they appear, shall be substituted by the figures and letters 20th ; (ii) in Annexure IV, the figures and letters 10th , wherever they appear, shall be substituted by the figures and letters 20th . Manoj Rai Additional Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt.