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Amendment in Notification No. 13/2017-State Tax (Rate), dated the 28th June, 2017 - 05/2022-Rate/GST/SIKKIM - Sikkim SGST

Extract

..... GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.05/2022-Rate/GST/SIKKIM Date: 13th July, 2022 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of 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, 201 .....

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Amendment in Notification No. 13/2017-State Tax (Rate), dated the 28th June, 2017 - 05/2022-Rate/GST/SIKKIM - Sikkim SGST

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..... vernment 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 registered person.”; (4) after Annexure II, the following annexure shall be inserted, namely: - “Annexure III Declaration I/we have taken registration under the SGST Act, .....

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Amendment in Notification No. 13/2017-State Tax (Rate), dated the 28th June, 2017 - 05/2022-Rate/GST/SIKKIM - Sikkim SGST

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