GST rate notification amendment updates the definition of specified premises by cross-reference to the linked rate notification. The State Government of Sikkim amends Notification No. 17/2017-State Tax (Rate) by substituting the definition of 'specified premises' in the Explanation. The substituted term is aligned with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), dated 28 June 2017, and the amendment takes effect from 1 April 2025.
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GST rate notification amendment updates the definition of specified premises by cross-reference to the linked rate notification.
The State Government of Sikkim amends Notification No. 17/2017-State Tax (Rate) by substituting the definition of "specified premises" in the Explanation. The substituted term is aligned with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), dated 28 June 2017, and the amendment takes effect from 1 April 2025.
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