9911796707
TMI BlogAmendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No.12/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, vide number 291, dated the 6 th July, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3 , in the entry in column ( 3 ), after the words a Governmental Authority the words or a Government Entity shall be inserted ; (b) after serial number 3 and the entries relating thereto , the following serial number and entriesshall be inserted , namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serialnumber shall apply after the 30thday of September, 2018. ; (e) against serial number 22,in the entry in column ( 3 ), after item (b), the following item shall beinserted , namely: - (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely: - (1) (2) ( 3 ) (4) (5) 39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation .- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inserted , namely: - (1) (2) ( 3 ) (4) (5) 53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil ; (l) against serial number 54,in the entry in column ( 3 ), after item (g), the following item shall beinserted , namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column ( 3 ), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) education as a part of an approved vocational education course. ; (p) against serial number 77, in the entry in column ( 3 ), in item (c), for the words five thousand , the words seven thousand five hundred shall be substituted; (q) against serial number 81, for the entry in column ( 3 ), the following entry shall be substituted, namely: - Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
