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<h1>Sikkim Amends GST Rates: Changes in Transport, Clinical Services, and New Options for Goods Transport Agencies.</h1> The Government of Sikkim has issued amendments to Notification No. 11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017, effective from July 18, 2022. Key changes include adjustments in tax rates and conditions for various services, such as passenger and goods transport, clinical establishments, and goods transport agencies (GTA). Specific services now have altered GST rates, and new clauses define terms like 'print media' and 'clinical establishment.' Additionally, a new annexure allows GTAs to opt for GST payment under forward charge, with a deadline for exercising this option set for August 16, 2022, for the financial year 2022-2023.