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of <h1>Sikkim Amends GST Notification 11/2017: Updates on Service Classifications, Tax Rates, and New Categories Effective October 2021.</h1> The Government of Sikkim has amended Notification No. 11/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017, effective from October 1, 2021. Key changes include updates to the classification and tax rates for various services. Adjustments involve the inclusion of '12AB' in certain tax exemptions, the omission of specific entries, and the introduction of new service categories such as job work related to alcoholic liquor and multimodal transport of goods within India. Additionally, revised tax rates are applied to services involving intellectual property, manufacturing, publishing, and entertainment venues like theme parks and casinos.
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