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Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 28th June, 2017
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....by sub-section (1) of section 9 and sub-section (5) of section 15 of the Sikkim Goods and Services Tax Act, 2017 (12 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 Finance Department No.1/2017-State Tax (Rate), dated the 28th June, 2017, namely:- In the said notification, -....
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.... or Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, (ii) S. No. 201A and the entries relating thereto shall be omitted; (iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - "205A 8601 Rail locomotives powered from an external source of electricity or b....
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....way or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 205H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing"; (iv)....
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....ine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department", shall be....