Seeks to amend Notification No. 50/2018- State Tax dated the 13th September, 2018 - 73/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 73/2018 State Tax Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure No. 50/2018- State Tax dated the 13th September, 2018, namely: In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II