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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Effective date of GST provisions set as 22 June 2017 for specified sections of the SGST Act.</h1> Under the exercise of the power conferred by the introductory provision, the State Government appoints 22 June 2017 as the date on which a specified set of sections of the Sikkim Goods and Services Tax Act, 2017 shall come into force, by notification issued through the Finance, Revenue and Expenditure Department, Commercial Taxes Division.

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