Amendment in Notification No. 39/2017-State Tax (Rate), dated the 18th October, 2017 - 11/2021 (Rate)-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.11/2021 (Rate)-GST/SIKKIM Date: 30th September, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Sikkim of Finance Department, No. 39/2017-State Tax (Rate), dated the 18th October, 2017, namely:- In the said notification, in the Table, against S. No. 1, - (i) in column (3), for the entry, the entry (a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. shall be substituted; (ii) in column (4), in the entry, for the words food preparations at both the places, where they occur, the word goods shall be substituted; [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department