Amendment in Notification No. 13/2017-State Tax (Rate), dated the 28th June, 2017

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....ub-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 Finance Department, No.13/2017-State Tax (Rate), dated the 28^th  June, 2017, namely: - In the said notification, in the Table, - (1) agai....

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....m (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than State Government, State Government or Union territory or local authority" shall be omitted; (3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) "5AA Service....