Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30th June,2017 - 18/2017-State Tax (Rate) - Sikkim SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST rate classification: mineral and chemical fertilizers reclassified into lower state tax schedule, prior higher-slab entries removed. The State Government amends the state GST rate notification by inserting HS headings 3102-3105 for specified mineral and chemical fertilisers into the lower-rate Schedule I, excluding goods clearly not to be used as fertilizers and certain packaged forms, and omits the corresponding entries from the higher-rate Schedule II, effecting reclassification of these fertilizers into the lower tax schedule, with the amendment effective from the stated commencement date.
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 classification: mineral and chemical fertilizers reclassified into lower state tax schedule, prior higher-slab entries removed.
The State Government amends the state GST rate notification by inserting HS headings 3102-3105 for specified mineral and chemical fertilisers into the lower-rate Schedule I, excluding goods clearly not to be used as fertilizers and certain packaged forms, and omits the corresponding entries from the higher-rate Schedule II, effecting reclassification of these fertilizers into the lower tax schedule, with the amendment effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.