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of <h1>Sikkim Amends GST Notification: Changes to Seafood, Vegetables, Nuts Entries; New Rules for Tender Coconut Water.</h1> The Government of Sikkim has amended Notification No. 2/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective January 1, 2022, changes include substituting specific entries in the Schedule: entry numbers for certain goods such as seafood, preserved vegetables, and nuts have been updated. Additionally, a new entry for tender coconut water is introduced, specifying conditions related to branding and enforceable rights. Entry No. 101 is removed, and the entry for S. No. 141 is updated. These amendments are based on recommendations from the Council.
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