Seeks to amend Notification No. 07/2019- State Tax (Rate), dated the 29th March, 2019 - 24/2019 – State Tax (Rate) - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 24/2019 State Tax (Rate) Date: 30th September, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (4) of section 9 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. 07/2019- State Tax (Rate), dated the 29th March, 2019, namely:- In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: - Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). . 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