Section 9 of Sikkim GST Act 2017 : Levy and collection
Section 9 of Sikkim GST Act 2017 [ Section 9 of Sikkim GST Act 2017 explains Levy and collection and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ] [ Enforced with effect from 1-7-2017. ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Sikkim Goods and Services… Read More »