Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2017
21/CTD/2017 Dated:- 1-9-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.21/CTD/2017
Date: 01/09/2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017, the Government of Sikkim 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 (Seventh Amendment) Rules, 2017.
(2) They shall be deemed to come into force on the 1st day of July, 2017.
2. In the Sikkim Goods and Services Ta
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Screening Committee.- The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services Tax Rules, 2017.”;
(v) for rule 124, the following rule shall be substituted, namely:-
“124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”;
(vi) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary
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