Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017
36/2017-State Tax Dated:- 3-10-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.36/2017-State Tax
Date: 03/10/2017
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) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017.
2. In the Sikkim Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the f
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