TMI BlogAmendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... OK No. 32/2017- State Tax (Rate) Date: 13th October, 2017 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, hereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9C Chapter 99 Supply of service by a Government Entity to Central Government , State Government , Union territory, local authority or any person specified by CentralGovernment , State Government , Union territory or local authority against consideration received from Central Government , State Government , Union territory or lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted namely: - Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government , with 90percent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government , State Government , Union Territory or a local au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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