section 12
Rates of tax on sale or purchase of goods
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
The tax payable by a dealer on his taxable turnover shall be, in so far as such turnover or any part thereof, relates to. (a) the goods specified in Schedule I - Nil (b) the goods specified in Schedule II - 1 per cent (c) the goods specified in Schedule III - 4 per cent (d) the goods specified in Schedule IV - 4 percent (e) the goods specified in Schedule V - 12.5 per cent
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