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    <title>Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue &amp; Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017</title>
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    <description>Amendments to the Sikkim GST notification add and modify multiple nil-rated entries and exemptions: insertion of &quot;Government Entity&quot; alongside Governmental Authority; nil-rating for composite supplies (goods 25% value) to government bodies in relation to Panchayat and Municipality functions; time bound nil-rating for export transport by aircraft and vessel; nil-rating for IFSC intermediary services to non INR customers; additions for insurance/reinsurance, fumigation of agricultural warehouses, RTI information services, and refinements to educational service exemptions and monetary thresholds.</description>
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