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of <h1>Sikkim Revises GST Rates and Classifications: Changes to Walnuts, Tamarind, Textiles, and More Under Notification No.1/2017.</h1> The Government of Sikkim has issued amendments to its notification No.1/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. These amendments modify tax rates and classifications for various goods and services. Key changes include adjustments to the descriptions and tax rates of items in multiple schedules, such as walnuts, tamarind, roasted gram, agarbatti, and various textiles. The notification also revises the definition of 'brand name' and introduces conditions for foregoing actionable claims on brand names. An annexure outlines requirements for declaring the voluntary relinquishment of brand name rights.
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