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TMI BlogSupply of such goods and services or both [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI .X X X X Extracts X X X X X X X X Extracts X X X X ..... ITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 07/2019-State Tax (Rate) Date: 29th March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (4) 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 notifies that the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc.) or FSI (including additional FSI)]which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- Central Tax Rate, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed in Gazette of India vide G.S.R. No. _, dated _____. Promoter 3 Capital goods falling under any chapter in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed in notification No. 11/ 2017- Central Tax Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he total carpet area of all the apartments in the REP. 2. This notification shall come into force with effect from 1stof April, 2019. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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