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of <h1>Sikkim Clarifies GST Exemption: 50% Government Ownership Required for Tax Break Under 2017 Act Amendment.</h1> The Government of Sikkim, through the Finance, Revenue, and Expenditure Department, has issued a notification under the Sikkim Goods and Services Tax Act, 2017. This notification amends a previous notification dated June 30, 2017, by adding an explanation to clarify the scope of an exemption. The explanation specifies that for the exemption to apply, the Central Government, State Government, or Union territory must have at least 50% ownership in the entity, either directly or through a wholly-owned entity. This amendment aims to provide clarity on the applicability of the tax exemption.
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