GST notification amendment adds Special Economic Zone units and raises the turnover threshold affecting applicability under state GST. Amendment to Notification No.13/2020 - State Tax inserts a Special Economic Zone unit before the words 'those referred to in sub rules' in the first paragraph and substitutes the previously specified turnover amount with a higher turnover threshold in the same paragraph, thereby altering the notification's applicability criteria under the Sikkim Goods and Services Tax Rules.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment adds Special Economic Zone units and raises the turnover threshold affecting applicability under state GST.
Amendment to Notification No.13/2020 - State Tax inserts a Special Economic Zone unit before the words "those referred to in sub rules" in the first paragraph and substitutes the previously specified turnover amount with a higher turnover threshold in the same paragraph, thereby altering the notification's applicability criteria under the Sikkim Goods and Services Tax Rules.
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