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of <h1>Sikkim Amends GST: New Tax Exemptions for Government Entities, Coast Guard Insurance, and Cultural Events Under Notification 12/2017.</h1> The Government of Sikkim has amended the State Tax (Rate) notification No. 12/2017, dated 30th June 2017, under the Sikkim Goods and Services Tax Act, 2017. Key amendments include the insertion of 'Government Entity' alongside 'Governmental Authority' in certain tax exemptions, the introduction of new tax exemptions for specific services such as transportation of goods and life insurance for Coast Guard personnel, and the extension of tax exemption periods. Additionally, changes were made to the tax treatment of educational services, reinsurance services, and admission rights to cultural and sporting events, among others. These amendments aim to align with public interest and Council recommendations.
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