Exempts intra-State supplies of goodsor services or both received by a deductor under Sikkim Goods and Services Tax Act, 2017

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....>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 9/2017-StateTax (Rate) Date: 30.06.2017 NOTIFICATION In ....

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....on 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that th....