GST – States – 8/2018 – State Tax – Dated:- 23-1-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 8/2018 – State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax, dated the 15th November, 2017, pu
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