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<h1>Sikkim Amends GST Notification: New Rules for Supply of Used Vehicles, Seized Goods, and Scrap by Government Authorities.</h1> The Government of Sikkim has amended its notification No. 4/2017-State Tax (Rate), originally dated June 30, 2017, under the Sikkim Goods and Services Tax Act, 2017. The amendment, effective from October 13, 2017, introduces a new entry after Serial No. 5 in the notification. This entry pertains to the supply of used vehicles, seized and confiscated goods, old and used goods, waste, and scrap. These goods, when supplied by the Central Government, State Government, Union territory, or a local authority, are to be received by any registered person.