Seeks to empower the Competition Commission of India to handle anti-profiteering cases under Sikkim Goods and Services Tax Act, 2017 with effect from 01.12.2022. - 23/2022-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.23/2022-GST/SIKKIM Date: 23rd November, 2022 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 171 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, hereby empowers the Competition Commission of India established under sub-section (1) of section 7 of the Competition Act, 2002 (12 of 2003), to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. 2. This notification shall come into force with effect from 1 st day of December, 2022. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Manoj Rai Commissioner Commercial Taxes Division Finance Department