GST rule alignment: State rules amended to mirror Central GST provisions for authority constitution and service terms. Amendment to the Sikkim Goods and Services Tax Rules substitutes specific rule text and aligns state procedural and governance provisions with corresponding rules of the Central Goods and Services Tax Rules, 2017. The rules are named the Seventh Amendment and are deemed to come into force on the first day of July, 2017. The amendment omits the phrase 'of eligible duties and taxes' from rule 117, inserts clarifying text into rule 119 regarding principal and job-worker stocks and reference to section 141, and substitutes rules 122, 123, 124, 125, 126 and 137 to adopt the Central Rules' provisions for constitution, committees, appointments, methodology and tenure.
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GST rule alignment: State rules amended to mirror Central GST provisions for authority constitution and service terms.
Amendment to the Sikkim Goods and Services Tax Rules substitutes specific rule text and aligns state procedural and governance provisions with corresponding rules of the Central Goods and Services Tax Rules, 2017. The rules are named the Seventh Amendment and are deemed to come into force on the first day of July, 2017. The amendment omits the phrase "of eligible duties and taxes" from rule 117, inserts clarifying text into rule 119 regarding principal and job-worker stocks and reference to section 141, and substitutes rules 122, 123, 124, 125, 126 and 137 to adopt the Central Rules' provisions for constitution, committees, appointments, methodology and tenure.
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