Sikkim Goods And Services Tax Act, 2017
Dated : 29/03/2018
NOTIFICATION No.01/SGST/2018, dated:
29th March, 2018.
In exercise of the power conferred by clause (d) of sub rule (14) of rule 138 of the
Sikkim Goods and Services Tax Rules, 2017,the State Government hereby direct that e
waybill is not required to be generated in case of intra-state movement of any goods, of any
value, within the area covered under the State of Sikkim.
This notification shall come into force from 1st April ,2018.
Commercial Taxes Division
Finance, Revenue & Expenditure Deptt.
FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II