TMI BlogAmendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No. 11/2017- State Tax (Rate), dated the 30 June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue Expenditure, No. 11/2017- State Tax (Rate), dated the 30 June, 2017, published in the Gazette of Sikkim, Extraordinary, No.290, dated the 6 July, 2017, namely:- In the said notification, in the Table,- (i) in serial number 3, for item (iii) appearing in column (3) and the entries relating thereto, the following items and the entries against them shall be substituted under appropriate column, namely:- (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of Section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto, the following item and the entries against it shall be substituted under appropriate column, namely:- (3) (4) (5) (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) in serial number 9, for item (iii) appearing in column (3) and the entries relating thereto, the following item and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (v) in serial number 11, for item (i) appearing in column (3) and the entries relating thereto, the following item and the entries against it shall be substituted under appropriate column, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve. 9 - ; (vii) for serial number 27 and the entries relating thereto, the following serial and the entries against it shall be substituted under appropriate column, namely:- (1) (2) (3) (4) (5) 27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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