Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure No.12/2017- State Tax (Rate), dated the 30th June, 2017 - 30/2017- State Tax (Rate) - Sikkim SGST
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Exemption for transit cargo services: services to Nepal and Bhutan now attract nil state tax under Sikkim amendment. The State Government amended the State Tax (Rate) notification to insert, after serial number 9A, an entry under Chapter 99: 'Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil', thereby prescribing a Nil state tax rate for those services.
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Provisions expressly mentioned in the judgment/order text.
Exemption for transit cargo services: services to Nepal and Bhutan now attract nil state tax under Sikkim amendment.
The State Government amended the State Tax (Rate) notification to insert, after serial number 9A, an entry under Chapter 99: "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil", thereby prescribing a Nil state tax rate for those services.
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