Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2020.

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....ikkim Goods and Services Tax Act, 2017 (9 of 2017), the Sikkim Government, on the recommendations of the Council, hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2020.     (2) Save as otherwise provided in these rules, they shall c....