GST – States – 5/2017-State Tax (Rate) – Dated:- 30-6-2017 – 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 below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilized input ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ricity 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 tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 13. 8606 Railway or tramway goods vans and wagons, not self-propelled 14. 860
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =