Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas.

GST – States – 22/CTD/2017 – Dated:- 7-9-2017 – GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE & EXPENDITURE DEPARTMENT GANGTOK- 737101, SIKKIM No. 22/CTD/2017 Date 07.09.2017 NOTIFICATION The levy of Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas. As such, interstate purchase of these items will continue to need declaration Form C . In exercise of the powers conferred under sec

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