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of <h1>Sikkim Updates GST Act: Changes in Tax Rates for Works Contracts, Transport, Leasing, and Printing Services.</h1> The Government of Sikkim has issued amendments to its notification No.11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. These amendments, effective from October 13, 2017, involve changes in tax rates and definitions related to various services and goods. Key amendments include the redefinition of entities eligible for certain tax rates, adjustments in tax rates for composite supply of works contracts, transportation services, motor vehicle leasing, and printing services. The notification also clarifies the definitions of 'Governmental Authority' and 'Government Entity' to ensure compliance with the Act's provisions.
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