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of <h1>Sikkim Amends GST Notification to Include New Rental Services and Define 'Insurance Agent' Effective January 25, 2018.</h1> The Government of Sikkim has amended Notification No. 13/2017-State Tax (Rate) under the State Goods and Services Tax Act, 2017. This amendment, effective from January 25, 2018, introduces a new entry in the notification's table, specifically serial number 5A. It pertains to services provided by government entities through the renting of immovable property to individuals registered under the Central Goods and Services Tax Act, 2017. Additionally, a new clause defines 'insurance agent' in alignment with the Insurance Act, 1938. This notification is issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, Government of Sikkim.
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