Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of SGST Act will not apply. - 03/2021-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.03/2021-GST/SIKKIM Date: 23rd February, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (6D) of section 25 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of Sikkim in the Finance Department No. 17/2020-State Tax, dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is, - (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department