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of <h1>Sikkim Sets State Tax Rates for Services Under GST Act 2017; Rates Range from 2.5% to 14.</h1> The Government of Sikkim has issued Notification No. 11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017, effective from July 1, 2017. It outlines the state tax rates on intra-state supply of various services. The notification specifies the applicable tax rates and conditions across different service categories such as construction, accommodation, food and beverage services, transport, financial services, and more. The rates vary from 2.5% to 14% depending on the service type, with specific conditions for input tax credit applicability. The notification aims to regulate state tax collection on services within Sikkim.
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