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

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..... ON 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, .....

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..... or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) 12. Services provided by business facilitator (BF)to a banking company Business facilitator (BF) A b .....

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..... 7 (9 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory. ; (ii) in the Explanation, after clau .....

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