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TMI BlogSeeks to amend Notification No. 11/2017- State Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Finance Department No.11/2017- State Tax (Rate), dated the 28th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupees but less than or equal to sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, in column (3), in item (vii), the brackets and words , (iv) shall be omitted; (f) against serial number 17, in column (2), the figures and words , with or shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - ; (o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures (ia), , the brackets, words and figures (ib), (ic), (id), shall be inserted; (ii) in the paragraph 2A, the word registered shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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