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of <h1>Sikkim Amends GST Notification: Exemptions for Transport, Banking, and Security Services Effective January 1, 2019.</h1> The Government of Sikkim has amended Notification No. 13/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. The amendment specifies that certain services provided by goods transport agencies to government departments, local authorities, or governmental agencies registered for tax deduction purposes are exempt from the entry's application. New entries include services by business facilitators to banking companies, agents to business correspondents, and security services to registered persons, with specific exemptions. The provisions also extend to the Parliament and State Legislatures. This amendment takes effect on January 1, 2019.
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