Notifies the State tax on intra-State supplies of goods - regarding "Motor Vehicles"

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..... ICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter .....

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..... ate tax applicable otherwise on such goods under Notification No. 1/2017-state Tax (Rate) dated, 30 th June, 2017 published in Gazatte of Sikkim, Extraordinary, vide no.280 dated the 6 th July, 2017 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1/2017-state .....

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..... otification. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehi .....

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