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        Case ID :
        GST - States

        Seeks to bring in force provisions of various rule of Sikkim Goods and Services Tax (Amendment) Rules, 2024 - 09/2025-GST/SIKKIM - Sikkim SGST

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        Staged commencement of GST amendment rules brings specified Sikkim tax provisions into force on different dates. Brings into force specified provisions of the Sikkim Goods and Services Tax (Amendment) Rules, 2024 under the Sikkim Goods and Services Tax Act, 2017. Rules 2, 24, 27 and 32 are brought into force from 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 are brought into force from 1 April 2025. The notification operates as a staged commencement of the identified amendment rules.
                          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.

                                Staged commencement of GST amendment rules brings specified Sikkim tax provisions into force on different dates.

                                Brings into force specified provisions of the Sikkim Goods and Services Tax (Amendment) Rules, 2024 under the Sikkim Goods and Services Tax Act, 2017. Rules 2, 24, 27 and 32 are brought into force from 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 are brought into force from 1 April 2025. The notification operates as a staged commencement of the identified amendment rules.


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