Exemption from state tax for listed intra state goods under a tariff based schedule, subject to unit container and brand qualifiers. Exemption from state tax is granted for specified intra State supplies of goods set out in the appended Schedule, relieving such supplies from tax under section 9 of the Sikkim Goods and Services Tax Act, 2017. The Schedule enumerates tariff items and descriptive categories (including agricultural produce, animal and aquatic products, feeds, basic foodstuffs, seeds, raw materials, and select manufactured goods) and contains qualifiers excluding items put up in unit containers or bearing registered brand names. The notification adopts Customs Tariff interpretation rules and defines unit container, brand name and registered brand name.
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Provisions expressly mentioned in the judgment/order text.
Exemption from state tax for listed intra state goods under a tariff based schedule, subject to unit container and brand qualifiers.
Exemption from state tax is granted for specified intra State supplies of goods set out in the appended Schedule, relieving such supplies from tax under section 9 of the Sikkim Goods and Services Tax Act, 2017. The Schedule enumerates tariff items and descriptive categories (including agricultural produce, animal and aquatic products, feeds, basic foodstuffs, seeds, raw materials, and select manufactured goods) and contains qualifiers excluding items put up in unit containers or bearing registered brand names. The notification adopts Customs Tariff interpretation rules and defines unit container, brand name and registered brand name.
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