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Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2020
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.... of 2017), the State 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 (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2.....