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of <h1>Sikkim Revises GST Rates on Essential Oils Including Peppermint and Mints Effective January 2023 Under Notification 4/2017.</h1> The Government of Sikkim has issued an amendment to Notification No. 4/2017-State Tax (Rate) under the Sikkim Goods and Services Tax Act, 2017. Effective from January 1, 2023, the amendment revises the entries for S. No. 3A in the notification's table. The updated entries pertain to specific essential oils, excluding those of citrus fruits, including peppermint and various mints. This change applies to both registered and unregistered persons handling these products. The amendment follows recommendations from the relevant Council and is administered by the Finance Department's Commercial Taxes Division.
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