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    <title>Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.13/2017- State Tax (Rate), dated the 30th June, 2017</title>
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    <description>The notification amends the State tax rate Table to qualify the entry for goods transport agency (GTA) by inserting &quot;, who has not paid central tax at the rate of 6%,&quot; thereby limiting the prior treatment to GTAs that have not paid that central tax; and inserts an Explanation clause declaring that a Limited Liability Partnership formed under the LLP Act shall be considered a partnership firm or firm for the purposes of the notification.</description>
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      <description>The notification amends the State tax rate Table to qualify the entry for goods transport agency (GTA) by inserting &quot;, who has not paid central tax at the rate of 6%,&quot; thereby limiting the prior treatment to GTAs that have not paid that central tax; and inserts an Explanation clause declaring that a Limited Liability Partnership formed under the LLP Act shall be considered a partnership firm or firm for the purposes of the notification.</description>
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