Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.11/2017- State Tax (Rate), dated the 30th June, 2017

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..... (Rate) Date: 21st September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public inte .....

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..... n of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or theuse of their employees or other persons sp .....

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