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    <title>Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30th June,2017</title>
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    <description>The State Government amends the state GST rate notification by inserting HS headings 3102-3105 for specified mineral and chemical fertilisers into the lower-rate Schedule I, excluding goods clearly not to be used as fertilizers and certain packaged forms, and omits the corresponding entries from the higher-rate Schedule II, effecting reclassification of these fertilizers into the lower tax schedule, with the amendment effective from the stated commencement date.</description>
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      <description>The State Government amends the state GST rate notification by inserting HS headings 3102-3105 for specified mineral and chemical fertilisers into the lower-rate Schedule I, excluding goods clearly not to be used as fertilizers and certain packaged forms, and omits the corresponding entries from the higher-rate Schedule II, effecting reclassification of these fertilizers into the lower tax schedule, with the amendment effective from the stated commencement date.</description>
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