GST – States – 29/2018 – State Tax – Dated:- 6-7-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 29/2018 – State Tax Date: 6th July, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 12th day of June, 2018. In the Sikkim Goods and Services Tax Rules, 2017, – in rule 125, for the words Directorate General of Safeg
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