9911796707
TMI BlogAmendment in Notification No. 11/2017- 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 ..... wing 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 30thJune, 2017, published in the Gazette of Sikkim, vide number 290, dated the 6th July, 2017, namely:- 1. In the said notification,- (i) in the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1,the words "school, college" shall be omitted; (c) against serial number 8, - (A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted; (h) against serial number 34,- (A) against item (ii)in column (3), for the entry in column (4), the entry "6" shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(viia) Leasing or renting of goods Same rate of state tax as applicable on supply of like goods involving transfer of title in goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:-This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017- State Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 -"; (ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - "(xi) "specified organisation" shall mean, - (a) Kumaon Mandal Vika ..... X X X X Extracts X X X X X X X X Extracts X X X X
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