Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2020

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..... (12 of 2017), the State 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. (1) These rules may be called the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2020. (2) They shall come into force with effect from the 01st day of April, 2020. 2. In the Sikkim Goods and Services T .....

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..... xable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of taxable supplies of goods and services in the State or Union territory.''. Jigme Dorjee Bhutia S .....

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