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    <title>Amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue &amp; Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>The notification amends the State GST rate schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-IV to reclassify specified goods (including prepared foods, dried fruits, waste and scrap materials, yarn and threads, engine and pump parts, e-waste and biomass briquettes) and to modify certain existing entries. It distinguishes goods put up in unit containers by registered or enforceable brand rights and adds an Annexure proviso requiring a brand-owner affidavit, filed with the jurisdictional Commissioner, voluntarily foregoing actionable claims and authorising packers to print an indelible statement on unit containers.</description>
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    <pubDate>Fri, 13 Oct 2017 00:00:00 +0530</pubDate>
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      <description>The notification amends the State GST rate schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-IV to reclassify specified goods (including prepared foods, dried fruits, waste and scrap materials, yarn and threads, engine and pump parts, e-waste and biomass briquettes) and to modify certain existing entries. It distinguishes goods put up in unit containers by registered or enforceable brand rights and adds an Annexure proviso requiring a brand-owner affidavit, filed with the jurisdictional Commissioner, voluntarily foregoing actionable claims and authorising packers to print an indelible statement on unit containers.</description>
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