TaxTMI 
TaxTMI 
Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.11/2017-State Tax (Rate), dated the 30th June, 2017
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....tion (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.11/2017-State Tax (Rate), dated the 30^th June, 2017, published in the Gazette of Sikkim, vide number 290, dated the 6^th July, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (....
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....sed for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities."; (B) in item (v), (I) (II) in sub-item (a), for the word “excludingâ€, the word “including†shall be substituted; after sub-item (d), the following sub-item shall be inserted, namely: - "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, d....
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....rator is not liable for registration under sub- section (1) of section 22 of the Sikkim Goods and Services Tax Act, 2017. (xii) Construction services other than supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that credit of input tax charged on goods and services has 2.5 not been taken [Please refer to Explanation (iv)]. no. (i), (ii), (iii), (iv), (v), (vi), (vii), 9 (viii), (ix), (x)and (xi) above. (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas"....
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.... (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. (iii) Real estate services other than (i) and (ii) above. (4)(5) Nil Nil 9 (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(vii) Time charter of vessels for transport of goods. (4) 2.5 (viii) Leasing or ren....
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....e. 9 (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (i) (3) (4)(5) "(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii)Support services to mining, electricity, gas and water distribution other than (ii) above. 9 for serial number 25 and the entries relating thereto, the following shall be substituted, ....
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....fluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. (1) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 (iiia) Services by way of admission to entertainment events or access to 14 6 amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League ....