Amendments in the Notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.13/2017- State Tax (Rate), dated the 30th June, 2017.

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.... No. 05/2019-State Tax (Rate) Date: 29th March, 2019 NOTIFICATION In exercise 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 &....

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.... construction of a project by a promoter. Any person Promoter; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely: - "(h)The term "apartment" shall have the same meaning as assigned to it in Real Estate (Regulation and Development) Act, 2016. (i) "Promoter" shall have the same meaning as assigned to it in Real Estate (Regulation and....