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of <h1>Sikkim GST Act: 65% State Tax on Intra-State Motor Vehicle Supplies Purchased Before July 2017, Valid Until July 2020.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has issued a notification regarding the intra-State supply of motor vehicles. The state tax on these supplies is set at 65% of the applicable rate as per a previous notification dated 30th June 2017. This tax rate applies to motor vehicles purchased and leased before 1st July 2017, with conditions regarding the supplier's registration and tax credit status. The notification is effective until 1st July 2020.
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