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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....ercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30^th June, 2017, published in the Gazette of Sikkim,  vide number 291, dated the 6^th 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 Governm....

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....an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serialnumber shall apply after the30thday of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serialnumber shall apply after the30thday of September, 2018.";   (e) against serial number 22,in the entry in column (3), after item (b), the following item shall beinserted, namely: - "(c) motor vehicle for transport of students, faculty and staff, ....

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.... the entries relating thereto, the following serial number and entriesshall be inserted, namely: - (1) (2) (3) (4) (5) "39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC;....

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...., 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) (5) "53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil";   (l) against serial number 54,in the entry in column (3), after item (g), the following item shall beinserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (m) against serial number&nb....