GST – States – 9/2018 – State Tax – Dated:- 23-1-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.9/2018 – State Tax Date:23rd January, 2018 NOTIFICATION In exercise of the powers conferred by section 146 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure No. 15/CTD/2017 dated 22nd June, 2017, published in the Gazette of Sikkim, vide number 244, dated the 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the State Governm
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