Amendment in Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017

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....ing 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 30thJune, 2017, published in the Gazette of Sikkim, vide number 290, dated the 6th July, 2017, namely:- 1. In the said notification,- (i) in the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1,the words "school, college" shall be omitted; (c) against serial number 8, - (A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5....

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....olumn (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted; (h) against serial number 34,- (A) against item (ii)in column (3), for the entry in column (4), the entry "6" shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(viia) Leasing or renting of goods Same rate of state tax as applicable on supply of like goods involving transfer of title in good....