Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.1/2017- State Tax (Rate), dated the 30th June, 2017 - 6/2018-State Tax (Rate) - Sikkim SGST
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GST rate schedule amendments expand and reclassify goods, inserting new tariff entries and substituting commodity descriptions. Amendments to the State GST rate notification modify Schedules I-VI by inserting, substituting and omitting tariff entries and descriptive language, thereby reclassifying specified goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies for household consumers, sugar boiled confectionery, drinking water in 20 litre bottles, listed bio pesticides, bio diesel, bamboo wood joinery, cigarette filter rods, buses running on bio fuels, and scientific/technical items for launch vehicles and satellites), adjusting exclusions and supply conditions, and adding new classifications for irrigation equipment, sanitary ware, and actionable claims related to chance based betting.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments expand and reclassify goods, inserting new tariff entries and substituting commodity descriptions.
Amendments to the State GST rate notification modify Schedules I-VI by inserting, substituting and omitting tariff entries and descriptive language, thereby reclassifying specified goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies for household consumers, sugar boiled confectionery, drinking water in 20 litre bottles, listed bio pesticides, bio diesel, bamboo wood joinery, cigarette filter rods, buses running on bio fuels, and scientific/technical items for launch vehicles and satellites), adjusting exclusions and supply conditions, and adding new classifications for irrigation equipment, sanitary ware, and actionable claims related to chance based betting.
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