Supply of such goods and services or both [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI .

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....L TAXES DIVISION GANGTOK No. 07/2019-State Tax (Rate) Date: 29th March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (4) 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 notifies that the registered person specified in column (3) of the table below, shall in respect of supply o....

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....cate or first occupation, whichever is earlier) as prescribed in notification No. 11/ 2017- Central Tax Rate, dated 28.06.2017, at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3), published in Gazette of India vide G.S.R. No._, dated _____ Promoter 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)which constitut....

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....items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3), published in Gazette of India vide G.S.R. No. _, dated _____. Promoter Explanation. - For the purpose of this notification, - (i) "Promoter" shall have the same meaning as assigned to it in Real Estate (Regulation and Development) Act, 2016; (ii) "project" shall mean a real estate project (REP) or a residential real es....