Amendment in Notification No. 13/2017-State Tax (Rate), dated the 28th June, 2017

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..... f the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Finance Department, No.13/2017-State Tax (Rate), dated the 28th June, 2017, namely: - In the said notification, in the Table, - (1) against serial number 1, in column (2), - .....

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..... and agency services provided to a person other than State Government, State Government or Union territory or local authority" shall be omitted; (3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) "5AA Service by way of renting of residential dwelling to a registered person. Any person Any registe .....

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