Amendment in Notification No. 21/2018-State Tax (Rate), dated the 26th July, 2018 - 20/2021(Rate) GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 20/2021(Rate) GST/SIKKIM Date: 28th December, 2021 NOTIFICATION In exercise of the powers conferred by sub-sections (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Sikkim 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. 21/2018-State Tax (Rate), dated the 26th July, 2018, namely :- In the said notification, in the TABLE, - (i) against S. No. 4, for the entry in column (2), the entry 4414 shall be substituted; (ii) against S. No. 29, for the entry in column (2), the entry 7419 80 shall be substituted; 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