SIKKIM GOODS AND SERVICES TAX ACT, 2017

PREAMBLE

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Sikkim and the matters connected therewith or incidental thereto

BE it enacted by Legislature of Sikkim in the Sixty-eighth Year of the Republic of India as follows:-

Section 1 - Short title, extent and commencement

(1) This Act may be called the Sikkim Goods and Services Tax Act, 2017.

(2) It extends to the whole of the Sikkim State

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any s