Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017 - 47/2017- State Tax (Rate) - Sikkim SGST
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Amendment to State GST notification updates exemptions for public distribution system commission services and protected monument admissions. Amendment to the State GST rate notification revises the Table to restate the description of services by Fair Price Shops supplying food grains, kerosene, sugar and edible oil under the Public Distribution System for consideration in the form of commission or margin, omits a related serial entry, and inserts a new nil-rate entry for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts.
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.
Amendment to State GST notification updates exemptions for public distribution system commission services and protected monument admissions.
Amendment to the State GST rate notification revises the Table to restate the description of services by Fair Price Shops supplying food grains, kerosene, sugar and edible oil under the Public Distribution System for consideration in the form of commission or margin, omits a related serial entry, and inserts a new nil-rate entry for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts.
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