TaxTMI 
TaxTMI 
Amendment in Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017
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....venue & 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) (4) (5) "9D Chapter 99 Services by an old age ....
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....d 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 serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "34A Heading 9971 Services supplied by Central Government, State Government, Union ....
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....er 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 more than the goods and services taxexempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services t....