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        Case ID :
        GST - States

        Amendment in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.8/2017- State Tax (Rate), dated the 30th June, 2017 - 38/2017 – State Tax (Rate) - Sikkim SGST

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        GST exemption extended for all registered persons through an amendment removing a limiting proviso under state law The State has amended its GST rate notification by omitting the proviso to Paragraph 1 of the earlier notification, thereby removing the prior limiting condition; the exemption created by that notification, as amended, is confirmed to apply to all registered persons for the remaining statutory period.
                          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 exemption extended for all registered persons through an amendment removing a limiting proviso under state law

                                The State has amended its GST rate notification by omitting the proviso to Paragraph 1 of the earlier notification, thereby removing the prior limiting condition; the exemption created by that notification, as amended, is confirmed to apply to all registered persons for the remaining statutory period.


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