Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022.

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.... 2017 (9 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. Short title and commencement.- (1) These rules may be called the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall come into force with effect from 1st day of December, 2022. 2....