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<h1>Sikkim Amends GST Notification to Exempt Transit Cargo Services to Nepal and Bhutan from State Tax.</h1> The Government of Sikkim has amended its notification No. 12/2017-State Tax (Rate) from June 30, 2017, under the State Goods and Services Tax Act, 2017. Effective from September 29, 2017, the amendment introduces an exemption for services related to transit cargo to Nepal and Bhutan, classified under Chapter 99, with a tax rate of 'Nil.' This decision, based on recommendations from the Council, aims to serve the public interest. The amendment was officially documented in the Gazette of Sikkim.