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Exempting the intra-state supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both. - 5/2018- State Tax (Rate) - Sikkim SGSTExtract GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 5/2018- State Tax (Rate) Date: 25 th January, 2018 NOTIFICATION 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), 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 intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the state tax as is leviable on the consideration paid to the State Government in the form of State Government s share of profit petroleum as defined in the contract entered into by the State Government in this behalf. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II
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