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    <description>Substitution of the Table in rule 7 of the Sikkim GST Rules, 2017 sets out composition levy categories linked to specific sub-sections of section 10: manufacturers (excluding notified goods), suppliers making supplies under clause (b) of paragraph 6 of Schedule II, other suppliers eligible under section 10(1) and (2), and registered persons eligible to opt under section 10(2A); each category is assigned a turnover-based tax rate expressed as a proportion of turnover in the State or Union territory.</description>
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