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of <h1>Amendment to Sikkim GST Act excludes metal scrap suppliers under Chapters 72-81 from earlier notification effective Oct 10, 2024</h1> The State Government has amended the earlier notification dated June 19, 2017, under the Sikkim Goods and Services Tax Act, 2017. The amendment inserts a proviso excluding persons engaged in the supply of metal scrap, classified under Chapters 72 to 81 of the Customs Tariff Act, 1975, from the applicability of the original notification. This amendment takes effect from October 10, 2024.
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