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    <title>Amendments in the Notification of the Government of Sikkim, in the Department of Finance, Revenue &amp; Expenditure No.11/2017-State Tax (Rate), dated the 30th June, 2017.</title>
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    <description>Amendments revise Sikkim state GST rates and conditions for construction services in real estate projects, prescribing differentiated tax rates for affordable, other residential and commercial apartments, introducing a one time option for promoters to elect alternative rate schedules for ongoing projects, mandating procurement thresholds from registered suppliers with reverse charge liability for cement purchased from unregistered persons, and establishing detailed project wise formulas and procedural requirements for allocation, reversal and reporting of transitional input tax credit under Annexures I and II.</description>
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