Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2018

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....by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017),the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2018.     (2) They shall come into force on the date of their publication in the Off....

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....e 23rd October, 2017; or (b) availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Sectio....

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....im except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate), dated the 23rd October, 2017, published in the Gazette of Sikkim, or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vid....