Amendment in Notification No. 12/2017- State Tax (Rate), dated the 28th June, 2017

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..... d (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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, hereby makes the following amendments further to amend the notification of the Government of Sikkim, in the F .....

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..... (5) of Section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)."; (iv) against serial number 17, in column (3), in the heading " Description of Services ", after item (e), the following shall be inserted, namely, - "Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Secti .....

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