Notifies the State tax on intra-State supplies of goods - regarding "Motor Vehicles"

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..... erred by sub-section (1) 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 notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the .....

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..... No. 1/2017-state Tax (Rate) dated, 30th June, 2017 published in Gazatte of Sikkim, Extraordinary, vide no.280 dated the 6th July, 2017 2 2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation -For the purposes of this notification, - (i) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub- .....

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