Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of SGST Act will not apply. - 03/2021-GST/SIKKIM - Sikkim SGST
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Non-application of registration restrictions: certain non-citizens, government bodies and PSUs excluded from specified section effects. Under sub-section (6D) of section 25 of the Sikkim Goods and Services Tax Act, 2017 the Government notifies that sub-sections (6B) and (6C) of section 25 shall not apply to persons who are not Indian citizens; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons seeking registration under sub-section (9) of section 25.
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.
Non-application of registration restrictions: certain non-citizens, government bodies and PSUs excluded from specified section effects.
Under sub-section (6D) of section 25 of the Sikkim Goods and Services Tax Act, 2017 the Government notifies that sub-sections (6B) and (6C) of section 25 shall not apply to persons who are not Indian citizens; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons seeking registration under sub-section (9) of section 25.
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