Seeks to amend Notification No. 2/2017-State Tax (Rate), dated the 28th June, 2017 - 15/2019-State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 15/2019-State Tax (Rate) Date: 30th September, 2019 NOTIFICATION In exercise of the powers conferred by sub-sections (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (12 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 Finance Department, No.2/2017-State Tax (Rate), dated the 28th June, 2017, namely:- In the said notification, in the Schedule, - (i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 57A 0813 Tamarind dried ; (ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark ; 2. This notification shall come into force on the 1st day of October, 2019. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department