Sikkim GST Rules 2017
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.17/CTD/2017
Date: 22/6/2017
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, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Sikkim Goods
and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
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