Tariff classification amendment updates HSN entries, substituting specified codes and taking effect from January next year. The Government, under sub section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017, amends Notification No. 21/2018 State Tax (Rate) by substituting the Table entry in column (2) against S. No. 4 with '4414' and against S. No. 29 with '7419 80'; the amendment takes effect from 1 January 2022.