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    <title>Sikkim Goods and Services Tax (Amendment) Act, 2018-Clarification regarding section 140(1) of the SGST Act, 2017</title>
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    <description>The Government directs that CENVAT credit of service tax remains allowable as transitional credit because &quot;eligible duties&quot; must be read harmoniously with existing explanations, and it includes the duties listed as eligible in the explanations. The term does not import conditions about goods in stock or inputs and input services in transit, and clauses that would have linked those explanations to transition will not be notified. Transition of cesses is excluded from allowable transitional credit.</description>
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      <title>Sikkim Goods and Services Tax (Amendment) Act, 2018-Clarification regarding section 140(1) of the SGST Act, 2017</title>
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      <description>The Government directs that CENVAT credit of service tax remains allowable as transitional credit because &quot;eligible duties&quot; must be read harmoniously with existing explanations, and it includes the duties listed as eligible in the explanations. The term does not import conditions about goods in stock or inputs and input services in transit, and clauses that would have linked those explanations to transition will not be notified. Transition of cesses is excluded from allowable transitional credit.</description>
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