section 5
Addition of Schedule VI
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
In the said Act, after Schedule V, the following Schedule shall be added namely :- "SCHEDULE VI" ( See Section 12 (f) ) The goods mentioned below are liable to Value Added Tax at the rate of 20 percent. Sl. No. 1. Description of goods: Tobacco and all its products including cigarettes and chewing tobacco, other than bidis and raw tobacco.
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