Seeks to supersede notification 15/2021 – State Tax (Rate), dated the 18th November, 2021 and amend Notification No 11/2017- State Tax (Rate), dated the 28th June, 2017 - 22/2021(Rate) GST/SIKKIM - Sikkim SGST
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Amendment to state GST notification narrows recipient description and removes conditions for specified services. The State Government amends the TABLE entry at serial number 3 to substitute the phrase 'Union territory or a local authority' for broader wording in items (iii), (vi), (ix), (x) and in item (vii) of the 'Description of Service' column, and omits the entries in the 'Condition' column against items (iii), (vi), (vii), (ix) and (x); the amendment takes effect from the first day of January, 2022.
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.
Amendment to state GST notification narrows recipient description and removes conditions for specified services.
The State Government amends the TABLE entry at serial number 3 to substitute the phrase "Union territory or a local authority" for broader wording in items (iii), (vi), (ix), (x) and in item (vii) of the "Description of Service" column, and omits the entries in the "Condition" column against items (iii), (vi), (vii), (ix) and (x); the amendment takes effect from the first day of January, 2022.
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