Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30thJune, 2017

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..... In exercise of the powers conferred by sub-section (3) 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 makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No.13/2017- State Tax (Rate), dated the 30thJune, 2017, publis .....

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..... in the taxable territory. ; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: - (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property a .....

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