Sikkim Goods and Services Tax (Third Amendment) Rules, 2021

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..... 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. -(1) These rules may be called the Sikkim Goods and Services Tax (Third Amendment) Rules, 2021. (2) These rules shall come into force on the date of their publication in the Official Gazette. 2. .....

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