Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas.

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..... - Sikkim SGST - Notifications - Sikkim SGST - GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE EXPENDITURE DEPARTMENT GANGTOK- 737101, SIKKIM No. 22/CTD/2017 .....

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..... at Form C Against inter-state purchase of aforesaid goods will be issued only after post facto endorsement of way bill under seVa system. However, such waybill shall be generated only once in a quarte .....

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