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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....conferred by sub-section (1) of 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 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, in the Table, - (i) against serial number 3,&n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anation.- "declared tariff" includes charges for all amenities provided in the unit ofaccommodation (given on rent for stay) like furniture, air conditioner, refrigerators or anyother amenities, but without excluding anydiscount offered on the published charges for such unit. 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)].";   (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Supply, by way&nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of anyservice or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on&nbsp....