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of <h1>Sikkim exempts certain goods for petroleum and methane operations from state tax under GST Act 2017. Certification required.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has issued a notification exempting intra-State supplies of certain goods from state tax beyond a specified rate. This exemption applies to goods used in petroleum and coal bed methane operations under various government contracts and policies. The goods include equipment for seismic surveys, drilling, marine vessels, and safety equipment, among others. Conditions for exemption include certification and documentation from authorized officials, ensuring the goods are used for specified operations. The notification is effective from July 1, 2017.
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