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of <h1>Sikkim Amends GST Notification: Expands Tax Coverage from 'Gold' to 'Gold, Silver, Platinum' Under Chapter 71 Effective Oct 2019.</h1> The Government of Sikkim has issued an amendment to Notification No. 26/2018 regarding State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective from October 1, 2019, the amendment replaces the term 'gold' with 'gold, silver or platinum' throughout the notification. Additionally, 'heading 7108' is replaced with 'Chapter 71' in the opening paragraph, and a new definition for 'Chapter' is provided, referring to the First Schedule of the Customs Tariff Act, 1975. The notification is authorized by the Secretary of the Commercial Taxes Division, Finance Department.
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