Amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017 - 7/2018-State Tax (Rate) - Sikkim SGST
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GST schedule amendments update feed and oilcake classifications and add parts for manufacture of hearing aids. The notification amends the SGST rate Schedule by substituting a feed-and-agricultural feedstock description at one serial entry, inserting new entries classifying de-oiled rice bran and cotton seed oil cake, substituting a tariff heading at another entry, adding the qualification 'other than ghamella' to agricultural-use goods, substituting a specified ash product name in an item, and inserting a new entry for parts for manufacture of hearing aids.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendments update feed and oilcake classifications and add parts for manufacture of hearing aids.
The notification amends the SGST rate Schedule by substituting a feed-and-agricultural feedstock description at one serial entry, inserting new entries classifying de-oiled rice bran and cotton seed oil cake, substituting a tariff heading at another entry, adding the qualification "other than ghamella" to agricultural-use goods, substituting a specified ash product name in an item, and inserting a new entry for parts for manufacture of hearing aids.
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