Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021

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..... ATION In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act ), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table .....

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..... Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 3 30 Amphotericin B Nil 4 30 Remdesvir 2.5% 5 30 .....

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..... for crematorium 2.5% 11 9018 19 or 9804 Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% 13 9019 20 or 9804 Oxygen Concentrator/ generator 2. .....

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