Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017

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....FICATION  In exercise 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 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.2/2017-State Tax (Rate), dated the 30^th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 281, dated the 6^th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: - "8 0203, 0204, 0205, 0206, 0207, 0208, 0209....

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....reof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]" ;   (vi) after S. No. 43 and the....

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.... the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim orenforceable right in a court of law is  available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]";   (ix) in S. No. 77, in the entry in column(3),for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall be substituted; (x) after S. No. 78 and the e....