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Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017 - 04/2022-Rate/GST/SIKKIM - Sikkim SGST

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..... l number 6, in clause (a), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted; (ii) against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted; (iii) against serial number 8, in the proviso, in clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, Sta .....

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Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017 - 04/2022-Rate/GST/SIKKIM - Sikkim SGST

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..... rtment of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil”; (i) serial number 26 and the entries relating thereto shall be omitted; (j) serial number 32 and the entries relating thereto shall be omitted; (k) serial number 33 and the entries relating thereto shall be omitted; (l) serial number 47A and the entries relating thereto shall be omitted; (m) serial number 51 and the entries relating thereto shall be omitted; (n) after serial number 52 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “52A Heading 9985 Tour operator service, which is performed partly in India and partly outside I .....

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Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017 - 04/2022-Rate/GST/SIKKIM - Sikkim SGST

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..... hever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-) Nil Nil”; (o) serial number 53A and the entries relating thereto shall be omitted; (p) against serial number 54, in column (3), clause (h) shall be omitted; (q) serial number 56 and the entries relating thereto shall be omitted; (r) serial number 73 and the entries relating thereto shall be omitted; (s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: .....

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Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017 - 04/2022-Rate/GST/SIKKIM - Sikkim SGST

X X   X X   Extracts   X X   X X