9911796707
TMI BlogAmendment in Notification 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 ..... Sikkim, in the Department of Finance, Revenue Expenditure, No.12/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 291, dated the 6th July, 2017, namely:- In the said notification, - (i)in the Table, - (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (b) against serial number 5, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial number 19B, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) (5) 47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators Nil Nil ; (m) after serial number 55and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial inseminatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty. ; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 77A Heading 9995 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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