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<h1>Sikkim GST Act 2017: UN and Diplomats Can Claim State Tax Refunds for Official Use Goods and Services.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, allows the United Nations, specified international organizations, foreign diplomatic missions, consular posts, and their personnel in India to claim refunds on state tax paid for goods or services received. This is contingent upon certification that these goods and services are for official use or personal use by diplomatic agents and their families. The notification outlines conditions for refund eligibility, including certification requirements and restrictions on the resale of goods. The notification is effective from July 1, 2017.