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of <h1>Sikkim Amends GST Notification: Changes in Serial Numbers, New Services Added, Effective from October 1, 2021.</h1> The Government of Sikkim has amended Notification No. 12/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Key amendments include the insertion of 'or 12AB' after '12AA' in several serial numbers, adjustments to services related to the AFC Women's Asia Cup 2022, and the introduction of services such as granting National Permits for goods carriage across India. Serial number 43 has been omitted. These changes are effective from October 1, 2021, as per the notification issued by the Commercial Taxes Division of the Finance Department.
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