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of <h1>Sikkim Amends Tax Notification: New Cement Entry Under Customs Tariff Act Effective October 1, 2019.</h1> The Government of Sikkim, under the Finance, Revenue and Expenditure Department's Commercial Taxes Division, has issued an amendment to Notification No. 07/2019-State Tax (Rate) dated March 29, 2019. This amendment, effective from October 1, 2019, modifies the entry related to serial number 2 in the notification's table. The new entry specifies 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).' This change is made under the authority granted by the Sikkim Goods and Services Tax Act, 2017, following the Council's recommendations.
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