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        Case ID :
        GST - States

        Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 18/2018-State Tax (Rate) - Sikkim SGST

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        GST rate amendments revise state tariff classifications and reassign specified goods between tax schedules, altering applicability. Amendment revises SGST rate Schedules by inserting, substituting and omitting tariff entries, reclassifying specified goods, creating explicit exceptions and altering descriptive entries; it exercises statutory power to amend the existing rate notification and specifies an effective date for the changes.
                          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 rate amendments revise state tariff classifications and reassign specified goods between tax schedules, altering applicability.

                                Amendment revises SGST rate Schedules by inserting, substituting and omitting tariff entries, reclassifying specified goods, creating explicit exceptions and altering descriptive entries; it exercises statutory power to amend the existing rate notification and specifies an effective date for the changes.


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