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of <h1>Sikkim GST Act 2017: 0.05% Tax on Intra-State Goods for Export with Strict Compliance Conditions.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has set a tax rate of 0.05% on the intra-State supply of taxable goods by registered suppliers to registered recipients for export. This exemption from the central tax is contingent upon several conditions: goods must be supplied on a tax invoice, exported within 90 days, and the recipient must be registered with an Export Promotion Council or Commodity Board. Additional requirements include proper documentation, movement of goods to export points, and proof of export. Failure to export within the stipulated time disqualifies the supplier from the exemption.
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