Amendment in Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017,

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..... FICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, 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, .....

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..... nmental agencies, which has taken registration under the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil ; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inser .....

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..... e entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way .....

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