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of <h1>Sikkim GST Amendment Adds New Tax Entries for Packaging, Milk Cans, Solar Cookers from July 15, 2024</h1> The State Government amends the Sikkim Goods and Services Tax notification dated June 28, 2017, effective July 15, 2024. The amendment introduces new entries in the 6% tax schedule for cartons, boxes, cases of corrugated and non-corrugated paper or paperboard, milk cans made of iron, steel, or aluminium, and solar cookers, including parts of brooders. In the 9% tax schedule, certain goods are reclassified to exclude these newly added items, with specific inclusions and exclusions for milk cans, solar cookers, and wood-burning stoves. Additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilograms or litres will not be treated as pre-packaged and labelled under the Legal Metrology Act, 2009.
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