1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Sikkim exempts state tax on intra-State sales of second-hand goods for registered sellers if the supplier is unregistered.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has exempted intra-State supplies of second-hand goods from state tax for registered persons engaged in buying and selling such goods. This exemption applies when the supplier of the goods is not registered, and the registered person pays state tax on the value of outward supply as per the specified rules. This measure, effective from July 1, 2017, aims to serve the public interest based on recommendations from the Council.
TaxTMI 
TaxTMI 
