Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No. 11/2017- State Tax (Rate), dated the 30 June, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f section 9, sub-section (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 amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No. 11/2017- State Tax (Rate), dated the 30 June, 2017, published in the Gazette of Sikkim, Extraordinary, No.290, dated the 6 July, 2017, namely:- In the said notification, in the Table,- (i) in serial number 3, for item (iii) appearing in column (3) and the ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the "In-situ rehabilitation ofexisting slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction / enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except locate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 - (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 -";   (ii) in serial number 8, for item (vi) appearing in column (3) and the entries relating thereto, the following item and the entries against it shall be substituted under appropriate column, namely:- (3) (4) (5) "(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supply....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 -";   (v) in serial number 11, for item (i) appearing in column (3) and the entries relating thereto, the following item and the entries against it shall be substituted under appropriate column, namely:- (3) (4) (5) "(i) Services of goods transport agency (GTA) inrelation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of go....