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of <h1>Sikkim Amends GST Notification to Include Aerated Water under Entry 2A, Effective October 1, 2019.</h1> The Government of Sikkim has amended Notification No. 14/2019-State Tax, dated March 7, 2019, under the Sikkim Goods and Services Tax Act, 2017. This amendment, effective from October 1, 2019, adds a new entry, '2A. 2202 10 10 Aerated Water,' to the existing table in the notification. The amendment was made following the recommendations of the Council and is issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, Gangtok.
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