Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

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..... xercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of notification No. 40/2017- Tax, dated the 13th October, 2017, published in the Gazette of Extraordinary, dated the 13th October, 2017, except as respects things done or omitted to be done before such supersessio .....

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