Effective date of SGST provisions set; specified sections commence with proviso exclusions noted. The State Government appoints 1 July 2017 as the date on which specified ranges of sections of the Sikkim Goods and Services Tax Act, 2017 shall come into force, while expressly excluding the provisos to sub section (9) of the provisions corresponding to sections 42 and 43; the appointment is made under the Act's enabling commencement power by statutory notification dated 30 June 2017.
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.
Effective date of SGST provisions set; specified sections commence with proviso exclusions noted.
The State Government appoints 1 July 2017 as the date on which specified ranges of sections of the Sikkim Goods and Services Tax Act, 2017 shall come into force, while expressly excluding the provisos to sub section (9) of the provisions corresponding to sections 42 and 43; the appointment is made under the Act's enabling commencement power by statutory notification dated 30 June 2017.
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