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of <h1>Sikkim Amends GST Notification: Adds Duty Credit Scrips, Defines Government Entities, Updates Brand Name Use Provisions.</h1> The Government of Sikkim has amended its notification No. 2/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. The amendments include the addition of serial numbers 122A and 150 to the schedule, covering Duty Credit Scrips and the supply of goods by a government entity to various government bodies against grants. A new clause defines 'Government Entity' as an authority with significant government participation. Additionally, a proviso in Annexure I requires those with actionable claims on brand names to file an affidavit if they forego their rights, allowing others to use the brand for packaging.
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