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of <h1>Sikkim Amends GST: New Exemptions for FIFA U-17 World Cup, Fair Price Shops, and Recognizes LLPs as Partnerships.</h1> The Government of Sikkim has amended its notification No.12/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. The amendments include the addition of new serial numbers 9A, 11A, and 11B in the tax rate table. Serial 9A exempts services related to the FIFA U-17 World Cup 2017. Serial 11A and 11B exempt services by Fair Price Shops under the Public Distribution System to the Central and State Governments. Additionally, certain insurance schemes have been updated, and Limited Liability Partnerships are now recognized as partnership firms under the Act.
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