Seeks to exempt State tax on supply of gold by nominated agencies to exporters of gold jewellery

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8 NOTIFICATION 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 exempts the intra-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gold to such recipient and shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) along with the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency (iii)wherever such proof of export is not produced within the period mentioned i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce No.1/2015-2020, dated 1st April, 2015. (c) Nominated Agency means entities mentioned in List 32 of Notification No. 50/2017- Customs dated 30th June 2017; (d) Heading means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 2. This notification shall come into force on the 1st January, 2019. Dipa Basnet Secretary Commercial Taxes D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X