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of <h1>Sikkim Sets 2.5% Tax on Packaged Food for Free Distribution to Economically Weaker Sections Under GST Act 2017.</h1> The Government of Sikkim has announced a state tax rate of 2.5% on intra-State supplies of food preparations packaged in unit containers for free distribution to economically weaker sections. This tax rate applies under the Sikkim Goods and Services Tax Act, 2017, based on recommendations from the Council. To qualify, suppliers must provide a certificate from a Deputy Secretary-level officer confirming the distribution under a government-approved program. This certification must be submitted within five months of supply, with possible extensions granted by the relevant tax commissioner. The notification aligns with the Customs Tariff Act, 1975 for interpretation.
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