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of <h1>Sikkim Amends GST Rates: Removes Serial 225 from 2.5% List, Adds Serial 171A1 for Footwear under Rs. 1000.</h1> The Government of Sikkim has issued a notification amending the State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. This amendment supersedes the previous notification No. 14/2021-State Tax (Rate) dated November 18, 2021, and modifies Notification No. 01/2017-State Tax (Rate) dated June 28, 2017. The changes include the omission of serial number 225 from Schedule I (2.5%) and the addition of serial number 171A1 in Schedule II (6%) for footwear with a sale value not exceeding Rs. 1000 per pair. The amendment takes effect on January 1, 2022.
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