9911796707
TMI BlogSpecifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) of the Sikkim Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION No. 5/2017-State Tax (Rate) Date: 30.06.2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Woven fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of manmade textile materials 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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