Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.4/2017-State Tax (Rate), dated the 30th June, 2017 - 43/2017-State Tax (Rate) - Sikkim SGST
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GST notification amendment adds Raw Cotton entry, enabling agriculturist supplies to any registered recipient under state tax rules. Amendment to the State GST rate notification inserts a new table entry adding Raw Cotton as a taxable item supplied by Agriculturist to any registered person, created as a distinct serial entry and made under the State GST legislative powers, effective from a specified date in November 2017.
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 notification amendment adds Raw Cotton entry, enabling agriculturist supplies to any registered recipient under state tax rules.
Amendment to the State GST rate notification inserts a new table entry adding Raw Cotton as a taxable item supplied by Agriculturist to any registered person, created as a distinct serial entry and made under the State GST legislative powers, effective from a specified date in November 2017.
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