Tax exemption for FAO project supplies subject to central ministry certification of goods and intended use. The State Government exempts all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the listed projects from the whole of the State Tax under section 9 of the Sikkim Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifying the quantity and description of the goods and that they are intended for use in execution of the said projects.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for FAO project supplies subject to central ministry certification of goods and intended use.
The State Government exempts all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the listed projects from the whole of the State Tax under section 9 of the Sikkim Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifying the quantity and description of the goods and that they are intended for use in execution of the said projects.
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