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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....ion (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 30th June, 2017, published in the Gazette of Sikkim, vide number 290, dated the 6th July, 2017, namely:- In the said notification, (i) in the Table, -  (a) against serial number 3, in column (3), -  (A) in item (iv),-  (I) for sub-item (c), the following s....

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....s 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 “excluding”, 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, dated the 30th March, 2017;”; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following ....

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....ed 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", the words and brackets “natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in colum....

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....on. (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 rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate state от tax as applicable on supply of like goods involving transfer of title in goods. 4 (5) Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation ....

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.... 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, namely:- (1) (2) (3) (4) "25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for Provided that credit of input tax 2.5 charged on goods and services has 5 registration under sub-section (1) of section 22 of the Sikkim Goods and Services Tax Act, 2017. not been taken [Please refer Explanation (iv)]. to no. (ii) Maintenance, repair and installation (except construction) services, ....