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<h1>Sikkim GST Act 2017: Sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146, 164 effective June 22, 2017.</h1> The Government of Sikkim, through its Finance, Revenue, and Expenditure Department, has issued Notification No. 16/CTD/2017, dated June 22, 2017. This notification announces that certain sections of the Sikkim Goods and Services Tax Act, 2017, specifically sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146, and 164, will be effective from June 22, 2017. The notification is authorized by the Principal Secretary of the Commercial Taxes Division in Gangtok.