Seeks to amend Notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019 - 18/2019 – State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 18/2019 State Tax (Rate) Date: 30th September, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (12 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 amendments in the notification of the Government of Sikkim, in the Finance Department No.02/2019-State Tax (Rate), dated the 7th March, 2019, namely:- In the said notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: - 2A. 2202 10 10 Aerated Water . 2. This notification shall come into force on the 1st day of October, 2019. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department