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of <h1>Sikkim Revises GST Notification: Changes in Goods Classification, Brand Definitions, New Entries for Cotton Seed Oil Cake, Khadi Fabric.</h1> The Government of Sikkim has amended its notification No. 2/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Key changes include revisions to the classification of goods based on their packaging and brand status. Specific serial numbers in the schedule have been updated to clarify that goods bearing a registered brand name or those with actionable claims are subject to different tax treatments unless such claims are voluntarily foregone. New entries have been added for items like cotton seed oil cake, Khadi fabric, and clay idols. Definitions of 'brand name' and 'registered brand name' have been elaborated, and annexures listing conditions and indigenous handmade musical instruments have been introduced.
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