Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas.

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....s<br>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE & EXPENDITURE DEPARTMENT GANGTOK- 737101, SIKKIM No. 22/CTD/2017 Date 07.09.2017 NOTIFICATION....

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....foresaid goods will be issued only after post facto endorsement of way bill under seVa system. However, such waybill shall be generated only once in a quarter for all the invoices pertaining to the qu....