Seeks to supersede notification 14/2021-State Tax (Rate), dated the 18th November, 2021 and amend Notification No 01/2017- State Tax (Rate), dated the 28th June, 2017. - 21/2021(Rate) GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 21/2021(Rate) GST/SIKKIM Date: 31st December, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and in supersession of notification of the Government of Sikkim in the Finance Department, No.14/2021-State Tax (Rate), dated the 18 th November, 2021, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Finance Department No.01/2017- State Tax (Rate), dated the 28th June, 2017, namely:- In the said notification, - a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department