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of <h1>Sikkim Amends GST Notification for Construction Services to Government Bodies Under 11/2017; Includes Non-Commercial and Residential Projects.</h1> The Government of Sikkim has amended its notification No. 11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. The amendments pertain to services provided to governmental bodies, focusing on construction-related activities. These services include construction, erection, commissioning, installation, completion, repair, maintenance, renovation, or alteration of structures primarily used for non-commercial purposes, such as educational, clinical, or cultural establishments, as well as residential complexes for self-use or use by specified individuals. Additionally, a new category for other construction services has been introduced.
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