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of <h1>Sikkim Announces GST Interest Rates: 18% for Sec 50(1), 24% for Sec 50(3), 6% for Sec 54(12) & Sec 56.</h1> The Government of Sikkim has issued Notification No. 13/2017-State Tax, dated June 30, 2017, under the Sikkim Goods and Services Tax Act, 2017. The notification specifies the annual interest rates applicable under various sections of the Act. The interest rates are set as follows: 18% for sub-section (1) of section 50, 24% for sub-section (3) of section 50, 6% for sub-section (12) of section 54, 6% for section 56, and 9% for the proviso to section 56. These rates are effective from July 1, 2017.
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