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Section 26

The Sikkim Goods and Service Tax Act,2017State Act of Sikkim · Act 9 of 2017

(1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number -36- Deemed registration.

, has not been rejected under this Act within the time specified in sub-section (10) of section 25.

(2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection of application for registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.

Where this provision sits

ActThe Sikkim Goods and Service Tax Act,2017
Section26
JurisdictionState of Sikkim
StatusIn force as published by the source

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