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of <h1>Sikkim Updates GST Rates for Hotel, Restaurant, and Catering Services; Clarifies Definitions and Input Tax Credit Conditions.</h1> The Government of Sikkim has issued amendments to Notification No. 11/2017-State Tax (Rate), effective from October 1, 2019. These amendments include changes to tax rates and conditions for various services under the Sikkim Goods and Services Tax Act, 2017. Key changes involve the supply of hotel accommodation, restaurant services, and outdoor catering, specifying tax rates and conditions for input tax credit. Additional amendments address leasing or rental services, professional and technical services related to petroleum exploration, and job work services, including those related to diamonds and bus body building. Definitions for services like restaurant service, outdoor catering, and hotel accommodation are also clarified.
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