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Seeks to amend Notification No. 12/2017- State Tax (Rate), dated the 28th June, 2017

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..... TIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (12 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 makes the following further amendments in the notification of the Government of Sikkim, in the Finance Department, .....

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..... Chapter 99 Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. Nil Provided that Director, (Sports) Ministry of Youth Affair and sports certifies that the .....

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..... Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. Nil Nil ; (g) after se .....

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..... n the entries in column (3), for the words and brackets twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year , wherever they occur, the following words, brackets and figures shall be substituted, namely, such amount in the preceding financial year as makes it eligible for exemption from registration under the State Goods and Services Ta .....

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