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of <h1>Sikkim Amends SGST Rates: Changes Impact Frozen Foods, Cashew Nuts, E-Waste, Textiles; Clarifies 'Registered Brand Name' Definition.</h1> The Government of Sikkim has amended its notification on the State Goods and Services Tax (SGST) rates, originally issued on June 30, 2017. These amendments, effective from November 15, 2017, involve changes across various schedules affecting tax rates on numerous goods. Notable adjustments include revisions to tax rates for goods such as frozen foods, cashew nuts, e-waste, and various textiles, among others. Additionally, the definition of 'registered brand name' has been clarified to include brands registered under the Trade Marks Act, 1999, the Copyright Act, 1957, or any applicable foreign law as of May 15, 2017.
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