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of <h1>Sikkim GST Act Sections Enforced from July 1, 2017: Details on Applicable Provisions Announced by Finance Department.</h1> The Government of Sikkim, through the Finance, Revenue, and Expenditure Department's Commercial Taxes Division, has announced the commencement date for specific sections of the Sikkim Goods and Services Tax Act, 2017. Effective from July 1, 2017, sections 6 to 9, 11 to 21, 31 to 41, 42 (excluding the proviso to sub-section 9), 43 (excluding the proviso to sub-section 9), 44 to 50, 53 to 138, 140 to 145, 147 to 163, and 165 to 174 of the Act will be enforced. This notification was issued by the Principal Secretary of the Finance, Revenue, and Expenditure Department.
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