GST – States – 53/2018 – State Tax – Dated:- 9-10-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 53/2018 – State Tax Dated: 9th October, 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. (1) These rules may be called the Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Sikkim Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-
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