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<h1>Sikkim Amends GST Notification: Changes Service Descriptions, Removes Conditions Effective Jan 2022 Under GST Act.</h1> The Government of Sikkim has issued Notification No. 22/2021 to amend Notification No. 11/2017, superseding Notification No. 15/2021. Effective January 1, 2022, the amendments involve changes in the description of services in the notification's table. Specifically, the terms 'Union territory, a local authority, a Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority' in certain items. Additionally, conditions related to specific items are omitted. This action is taken under the Sikkim Goods and Services Tax Act, 2017, in the public interest and on the Council's recommendations.