State GST rate schedule notified for intra State supplies under Sikkim GST Act, defining rate categories and tariff based goods lists. Notification under section 9(1) of the Sikkim Goods and Services Tax Act, 2017 prescribes a multi tier state tax rate structure for intra State supplies of goods by reference to six appended Schedules. Each Schedule maps tariff items and descriptive entries to an applicable state tax category; the notification ties levy to the description in column (3) and the tariff reference in column (2) of the Schedules, incorporates specific lists and exclusions (including specified medicaments and assistive devices), defines key terms such as 'unit container' and 'registered brand name', and adopts interpretation rules of the Customs Tariff First Schedule. The notification takes effect from 1 July 2017.
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State GST rate schedule notified for intra State supplies under Sikkim GST Act, defining rate categories and tariff based goods lists.
Notification under section 9(1) of the Sikkim Goods and Services Tax Act, 2017 prescribes a multi tier state tax rate structure for intra State supplies of goods by reference to six appended Schedules. Each Schedule maps tariff items and descriptive entries to an applicable state tax category; the notification ties levy to the description in column (3) and the tariff reference in column (2) of the Schedules, incorporates specific lists and exclusions (including specified medicaments and assistive devices), defines key terms such as "unit container" and "registered brand name", and adopts interpretation rules of the Customs Tariff First Schedule. The notification takes effect from 1 July 2017.
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