Seeks to further amend notification No.1/2017-State Tax (Rate), dated the 30th June, 2017

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..... f Finance, Revenue Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, vide number 280, dated the 6th July, 2017, namely:- In the said notification, - (A) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (B) in Schedule I - 2.5%, (i) S. Nos. 23,24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 123A 2515 11 00 Marble and travertine, crude or roughly trimme .....

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..... n charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service ; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: 243A 8714 20 Parts and accessories of carriage for disabled persons ; (C) in Schedule II - 6%, (i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (i .....

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..... ion shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank ; (v) in S. No. 383, in the entry in column (3), after the words television cameras , the comma and words ,digital c .....

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