SGST rate amendment: Schedule I entries substituted to list specific tariff classifications, effective early January. The government, under sub section (1) of section 9 and sub section (5) of section 15 of the Sikkim GST Act, substitutes in Schedule I (2.5%) the entries at S. No. 165 and 165A in column (2) with tariff classifications '2711 12 00, 2711 13 00, 2711 19 10,' effective from 4 January 2024.