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of <h1>Sikkim Revises GST Rates: New Items Added, Tax Adjustments for Kerosene, Bunker Fuels, and More Under 2017 Act.</h1> The Government of Sikkim has amended its notification No.1/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Changes include modifications and additions to tax rates and categories in multiple schedules. Notable amendments involve the inclusion of new items such as dried mangoes, plain chapatti, and e-waste, along with adjustments to entries related to kerosene oil, bunker fuels, and synthetic yarns. Some entries have been omitted, and specific provisions have been introduced regarding brand name claims. These changes aim to refine the categorization and taxation of goods under the Sikkim SGST framework.
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