No. 56/2018 – State Tax - Dated: 23-10-2018 - Sikkim SGST
Exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods
No. 51/2018 – State Tax - Dated: 13-9-2018 - Sikkim SGST
U/s (3)1 of Sikkim Goods and Services Tax Act, 2017 State Government appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force