Amendment in Notification No. 02-2017 State Tax (Rate)dated the 30th June, 2017

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..... n exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, 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.2/2017-State Tax (Rate), dated the 30th June, 2017, published .....

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..... 102A 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 114A 46 .....

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..... name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after S. No. 146 and the entries relating thereto, the following serial number .....

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