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of <h1>Sikkim Amends Tax Notification: New Exemptions for Old Age Homes, Electricity Utilities, and Educational Boards Clarified.</h1> The Government of Sikkim has amended Notification No. 12/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Key changes include the omission of certain government entities from specific service descriptions, the introduction of new service categories, and adjustments to existing ones. Notable additions include exemptions for services by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organization and National Pension System Trust. The notification also clarifies that educational boards are considered educational institutions for examination services. These changes are effective from July 27, 2018.
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