Insert explanation in an item in notification No. 11-2017 State Tax (Rate), dated the 30th June, 2017

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..... NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Sikkim, in the Department of Finance, .....

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