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<h1>Sikkim Amends GST Notification: Expands Definition of Government Entities, Updates Service Provisions under Notification No.12/2017.</h1> The Government of Sikkim has issued amendments to the notification No.12/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Key changes include substituting the term 'governmental authority' with broader entities such as 'Central Government, State Government, Union territory, local authority or Governmental Authority.' New entries were added, such as services provided by a government entity to various government bodies and services by goods transport agencies to unregistered persons. Definitions for 'Governmental Authority' and 'Government Entity' were updated to specify entities with significant government participation set up by legislative acts.