Commencement of Finance Act provisions: clause (c) of section 110 and section 111 notified to commence. The State Government, through the Commercial Taxes Division of the Finance Department, notifies that clause (c) of section 110 and section 111 of the Finance Act, 2022 shall come into force on 5th July, 2022, issued under the authority of clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 as recorded in Notification No.09/2022-GST/SIKKIM.