GST – States – 8/2017-State Tax – Dated:- 30-6-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 8/2017-State Tax Date: 30.06.2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the state tax payable by him, an amount calculated at the rate of,- (i) one per cent. of the turnover in State in ca
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tion (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:- TABLE S. No. Tariff item, subheading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2. 2106 90 20 Pan masala 3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes Explanation. – (1) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First
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