TaxTMI 
TaxTMI 
Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.1/2017- State Tax (Rate), dated the 30th June, 2017
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....p; Date:25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.1/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, vide number 280, dated the 6th July, 2017, namely:- In the said notification, - (A) in Schedule I-2.5%, (i) after S. No. 76 and the entries relating thereto, the fo....
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....rwork", shall be substituted; (vii) in S. No. 219A, for the entry in column (3), the entry "Corduroy fabrics, velvet fabrics", shall besubstituted; (viii) in S. No. 224A, for the entry in column (2), the entry "6309 or 6310", shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shallbe inserted, namely: - "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and m....
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....mely: - "78A 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichodermaviride 6 Trichodermaharzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan (vii) after S. No. 80 and the entries relating thereto, the following serial number and the entries shallbe inserted, namely: - "80A 3826 Bio-diesel"; (viii) for S. No. 99A and&....
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....an tamarind kernel powder]", shall be added; (ii) in S. No. 12, in column (3), for the words "groundnut sweets and gajak", the words "groundnut sweets, gajak and sugar boiled confectionery", shall be substituted; (iii) in S. No. 24, in column (3), after the words, "matter nor flavoured", the words,"[other than Drinking water packed in 20 litres bottles]" shall be added; (iv) in S. No. 39, in column (3), after the words, "other Rate Schedules for goods", the words, "including Fertilizer grade Phosphoric acid", shall be added; (v) in S. No. 59,....
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.... appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shallbe inserted, namely: - "399A 8702 Buses for use in public transport which exclusively r....
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.... convenience of transport]" shall besubstituted; (iv) against S. No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than bangles of lac/shellac]" shall be substituted. (F) in Schedule-VI-0.125%, - (i) in S. No. 1, for the entry in column (3), the entry, "All goods" shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, "Semi-precious stones, unworked or simply sawn or roughly shaped" s....