GST – States – 48 /2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 48 /2018 – State Tax Dated: the 10th September, 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 (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the
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