Amendment 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 - 19 /2017-State Tax (Rate) - Sikkim SGST
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GST rate amendment adds specified tractor parts to the taxable schedule, effective upon official publication. The State amends the SGST rate schedule by inserting specified tractor goods and components into Schedule III - 9% with corresponding tariff headings (tyres, tubes, agricultural diesel engines above specified capacity for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system parts, silencers, clutches, steering wheels, hydraulic parts, fenders, hoods, grills, side panels, extension plates, fuel tanks and related parts). The amendment takes effect from publication in the Official Gazette under section 9(1).
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 amendment adds specified tractor parts to the taxable schedule, effective upon official publication.
The State amends the SGST rate schedule by inserting specified tractor goods and components into Schedule III - 9% with corresponding tariff headings (tyres, tubes, agricultural diesel engines above specified capacity for tractors, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling system parts, silencers, clutches, steering wheels, hydraulic parts, fenders, hoods, grills, side panels, extension plates, fuel tanks and related parts). The amendment takes effect from publication in the Official Gazette under section 9(1).
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