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of <h1>Sikkim Amends GST Notification: Changes to Pre-Packaged Foods Definition and Tax Rates Effective July 18, 2022.</h1> The Government of Sikkim, exercising its powers under the Sikkim Goods and Services Tax Act, 2017, has amended Notification No. 2/2017-State Tax (Rate) dated June 28, 2017. The amendments primarily involve substituting the phrase 'other than pre-packaged and labelled' in various entries of the Schedule, affecting items such as curd, lassi, buttermilk, jaggery, and khandsari sugar. Additionally, certain serial numbers and their entries have been omitted. The definition of 'pre-packaged and labelled' is clarified in accordance with the Legal Metrology Act, 2009. These changes take effect from July 18, 2022.
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