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Amendments in the Notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.13/2017- State Tax (Rate), dated the 30th June, 2017.

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..... ISION GANGTOK No. 05/2019-State Tax (Rate) Date: 29th March, 2019 NOTIFICATION In exercise of the powers conferred 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 Gove .....

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..... oter; 5C Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter; .....

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