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of <h1>Sikkim Amends GST Notification to Include Aerated Water Category Effective October 1, 2019, in Public Interest.</h1> The Government of Sikkim has issued a notification to amend the previous Notification No. 02/2019-State Tax (Rate) dated March 7, 2019, under the Sikkim Goods and Services Tax Act, 2017. The amendment involves adding a new entry, '2A. 2202 10 10 Aerated Water,' to the Annexure of the original notification. This change is made in the public interest following the recommendations of the Council. The amendment will be effective from October 1, 2019, as per the notification issued by the Secretary of the Commercial Taxes Division, Finance Department.
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