Amendments in the Notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure No.02/2019- State Tax (Rate), dated the 7th March, 2019.

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..... SION GANGTOK No. 9/2019-State Tax (Rate) Date: 29th March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (herein after referred to as the said Act ), the State Government, on the reco .....

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..... eld in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inser .....

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