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<h1>Sikkim Amends Tax Rates on Goods: Changes Impact Yogurt, Oils, Biodiesel, Aircraft Parts, and More Under Notification No. 1/2017.</h1> The Government of Sikkim has issued amendments to Notification No. 1/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective January 1, 2022, these changes modify tax rates and classifications for various goods across Schedules I to IV. Key amendments include changes in tax rates for items like yogurt, edible products, fats and oils, biodiesel, aircraft parts, and various ores and concentrates. Adjustments also affect products like nicotine-containing items, lighting fittings, and amusement park rides. The notification specifies new entries, substitutions, and omissions to streamline tax categories and rates.