Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017

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....ments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, vide number 291, dated the 6th July, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words " or a Government Entity" shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entriesshall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the val....

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....hool education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entriesshall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g) against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand", thewords "two lakhs" shall be substituted; (h) after serial number 36 and the entries relating thereto, the following serial number and entriesshall be inserted, namely: - (1) ....

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.... inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity."; (k) after serial number 53 and the entries relating thereto, the following serial number and entriesshall be inserted, namely: - (1) (2) (3) (4) ....