TaxTMI 
TaxTMI 
Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure No.11/2017- State Tax (Rate), dated the 30th June, 2017
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....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 further 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^th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 290, dated the 6^th July, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. IN item (iii), in column (3), for the words "Government, a local authority or ....
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....have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Sikkim Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above.....
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....inst serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(i) Renting of any motor vehicle designed to carry passengers 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 supplying the service, other than the input tax credit ofinput service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation ....
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....t serial number 26,in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - "(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (ii) in item (i),after sub-item (d), the following sub-item shall be inserted, namely: - "(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil;" (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - "(f) all food and food products falling under Chapters 1 to 22 in the First Scheduleto the Customs Tariff Act, 1975 (51of 1975); (g) all products fallin....
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....and (iia)" shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 -"; (ii) in paragraph 2, for the words, brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-it....