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of <h1>Sikkim Amends GST Notification: Clarifies Residential Rent Exemption for Proprietors, Omits S. No. 23A Entries.</h1> The Government of Sikkim issued an amendment to Notification No. 12/2017-State Tax (Rate) dated June 28, 2017, under the Sikkim Goods and Services Tax Act, 2017. Effective January 1, 2023, the amendment introduces an explanation to S. No. 12, clarifying that the exemption applies to services involving the renting of residential dwellings to registered persons who are proprietors renting for personal residential use, not for their proprietorship concerns. Additionally, S. No. 23A and its related entries are omitted. This amendment aims to align with the recommendations of the Council in the public interest.
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