Amendment in Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017

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..... est so to do, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No.11/2017- State Tax (Rate), dated the 30 th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 290, dated the 6thJuly, 2017, namely:- In the said notification, in the Table, - (i) against serial number 7, in column (3),- (a) for item (i)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any .....

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..... man consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (b) in items (ii), (vi) and (viii),- A. for the words declared tariff wherever they occur, the words value of supply shall be substituted; B. the Explanation shall be omitted; (c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) .....

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..... bove. 9 - ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held d .....

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