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of <h1>Sikkim Amends GST Notification No. 11/2017: New Tax Rates for Restaurants, Telecom, and E-Book Services Effective July 27, 2018.</h1> The Government of Sikkim has amended Notification No. 11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Key changes include revisions to tax rates and conditions for services related to food and drink supply by restaurants and other entities, with a focus on non-hotel establishments. The amendment also redefines terms related to multimodal transportation and updates tax rates for telecommunications and e-book services. These changes are effective from July 27, 2018, and aim to clarify and adjust the tax implications for various service providers within the state.
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