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of <h1>Sikkim Exempts All States Except Gujarat from Rule 8(4A) of GST Rules 2017 per Notification No. 27/2022.</h1> The Government of Sikkim, through the Commercial Taxes Division of the Finance Department, issued Notification No. 27/2022-GST/SIKKIM on December 26, 2022. This notification, under the authority of sub-rule (4B) of rule 8 of the Sikkim Goods and Services Tax Rules, 2017, declares that the provisions of sub-rule (4A) of rule 8 will not be applicable in any States and Union territories except for the State of Gujarat.
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