Amendment in Notification No. 17/2017- State Tax (Rate), dated the 28th June, 2017

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..... ction 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of Sikkim, in the Finance Department, No.17/2017- State Tax (Rate), dated the 28th June, 2017, namely:- 1. In the notification,- (i) in clause (i), for the words "and motor cycle; .....

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..... icle Act, 1988 (59 of 1988)." shall be substituted; (ii) after item (b), the following shall be inserted namely, - "(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent." 2. This notification shall come into force with effect from the 1st day of Jan .....

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