Amendment in Notification No. 1/2017-State Tax (Rate), dated the 28th June, 2017 - 13/2021-(Rate) GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.13/2021-(Rate) GST/SIKKIM Date: 27th October, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section15 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.1/2017-State Tax (Rate), dated the 28th June, 2017, namely:- In the said notification, - (a) in Schedule II 6%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III 9%, against S. No. 452P, in column (3), the words in respect of Information Technology software shall be omitted. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department