Amendment in Notification No. 1/2017-State Tax (Rate), dated the 28th June, 2017

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..... OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.13/2021-(Rate) GST/SIKKIM Date: 27th October, 2021 NOTIFICATION In exercise of the powers conferred by sub-section (1) of sect .....

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..... S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III - 9%, against S. No. 452P, in column (3), the words "in respect of Information Technology software" shall be omitted .....

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