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of <h1>Sikkim Amends GST Notification: Development Rights Exempt from Original Rules After April 1, 2019, Per Section 4/2018.</h1> The Government of Sikkim has amended Notification No. 4/2018 - State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective from October 1, 2019, this amendment introduces an explanation stating that the provisions of the original notification will not apply to development rights supplied on or after April 1, 2019. This change is made following the recommendations of the Council and is issued by the Finance, Revenue, and Expenditure Department, Commercial Taxes Division in Sikkim.
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