Amendment in Notification No. 4/2017- State Tax (Rate), dated the 28th June, 2017 - 10//2021-(Rate)GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.10//2021-(Rate)GST/SIKKIM Date: 30th September, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (3) 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 further amendments in the notification of the Government of Sikkim in the Finance Department), No.4/2017- State Tax (Rate), dated the 28th June, 2017, namely :- In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 3A 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (exmentha spicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmentha sylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person. ; 2. This notification shall come into force on the 1st day of October, 2021. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department