1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Sikkim GST Rules Amended: Changes to Rule 89(4B) & Rule 96(10) Affect Export Tax Refund Eligibility.</h1> The Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from its publication date, amend the Sikkim GST Rules, 2017. Key changes include modifications to rule 89, sub-rule (4B), and rule 96, sub-rule (10). The amendments address conditions for claiming refunds of unutilized input tax credit and integrated tax on exports. Specifically, they outline situations where taxpayers have received supplies under certain government notifications or availed benefits from specific customs notifications, impacting their eligibility for tax refunds related to exports.