Amendment in Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017

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....n the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 291, dated the 6th July, 2017, namely:- In the said notification, - (i)in the Table, - (a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted; (b) against serial number 5, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted; (c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (....

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....ng 9985 Services by way of warehousing of minor forest produce. Nil Nil"; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil"; (j) after serial number 34 and the entries relating thereto, the following seri....

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....ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made there under or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is ....