Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30thJune, 2017

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....xercise of the powers conferred by sub-section (3) of section 9 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.13/2017- State Tax (Rate), dated the 30thJune, 2017, published i....

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....le supply of goods or services."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) "12. Services provided by business facilitator (BF)to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of....