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

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..... nterest 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 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 en .....

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..... (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 goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - ; (f) against serial number 21, 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; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word (i) above , the word .....

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..... (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 - ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D)in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 38. 9954 or .....

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