Amendment in Notification No. 4/2018- State Tax (Rate), dated the 25th January, 2018 - 23/2019 – State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 23/2019 State Tax (Rate) Date: 30th September, 2019 NOTIFICATION In exercise of the powers conferred by section 148 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 amendments in the notification of the Government of Sikkim, in the Finance Department, No.4/2018- State Tax (Rate), dated the 25th January, 2018, namely:- After paragraph, the following explanation shall be inserted, namely: - Explanation.- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019. 2. This notification shall come into force with effect from the 1st day of October, 2019. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department