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

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..... ed 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, published in the Gazette of Sikkim, vide .....

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..... ntries 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 banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspond .....

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..... y."; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.". 2. This notification shall come into force on the 1st day of January, 2019. Dipa Basnet Secretary Commercial Taxes Division .....

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