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VAT in Sikkim: Rates, Eligibility & Registration Process

What Is Value Added Tax?

What Are the VAT Rates for Goods and Services in Sikkim?

Government of Sikkim levies tax on the goods manufactured within the state boundary as well as on the imports. There are five different divisions of VAT applicable on goods and services, which will be more comprehensible through the table given below for Sikkim VAT rate schedule:

Schedules

Applicable Goods and Services

VAT Rates in Sikkim

Schedule I

85 categories of goods such as books and journals, poultry, cattle and aquatic feed, aids for handicapped individuals, silk yarns, food grains, fresh fruits and vegetables and many more

VAT exempted

Schedule II

Silver and gold ornaments, platinum jewellery, bullions and precious stones

1%

Schedule III

82 categories of items such as non-animal driven and non-manual agricultural implements, bicycles and tricycles, bulk drugs, bamboo, bricks, ferrous & non-ferrous alloys, fertilisers and many more

4%

Schedule IV

195 products coming under the categories of information technology and industrial inputs

4%

Schedule V

178 categories of items such as air conditioners, air purifiers, bleaching powder, cement, motors spare parts and many more

12.5%

Who Should Pay VAT in Sikkim?

How to Register for VAT in Sikkim Online?

How to File a Return Against the VAT Payment in Sikkim?

How Is VAT Different from GST in Sikkim?

Frequently Asked Questions