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of <h1>Sikkim Amends GST Notification: New 2.5% Tax on Specific Fertilizers, Omits Certain 6% Tax Entries, Effective July 2017.</h1> The Government of Sikkim's Department of Finance, Revenue, and Expenditure has amended its notification No.1/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective July 1, 2017, the amendments include the addition of new entries for mineral or chemical fertilizers in Schedule I with a 2.5% tax rate. These fertilizers include nitrogenous, phosphatic, potassic, and those containing multiple fertilizing elements, except those clearly not intended for use as fertilizers. Additionally, certain entries in Schedule II with a 6% tax rate have been omitted.
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