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of <h1>Sikkim Amends GST Notification: Housekeeping, Plumbing, Carpentry Services Exempt Unless via E-Commerce Operator per Section 22(1.</h1> The Government of Sikkim has amended its notification No.17/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. The amendment, effective from 22nd August 2017, introduces a new clause regarding services such as housekeeping, plumbing, and carpentry. These services are exempt from state tax unless provided through an electronic commerce operator who is required to register under section 22(1) of the Act. This change aims to clarify the tax obligations for service providers operating within the state.
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