Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) of the Sikkim Goods and Services Tax Act, 2017
5/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
NOTIFICATION No. 5/2017-State Tax (Rate)
Date: 30.06.2017
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table belo
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paper yarn
5.
5407, 5408
Woven fabrics of manmade textile materials
6.
5512 to 5516
Woven fabrics of manmade staple fibres
7.
60
Knitted or crocheted fabrics [All goods]
8.
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
9.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
10.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
11.
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
12.
8605
Railway or tramw
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