Effective date of GST provisions set as 22 June 2017 for specified sections of the SGST Act. 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.