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    <title>Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue &amp; Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>The notification amends the SGST rate schedule by classifying specified tariff codes into &quot;fresh or chilled&quot; and &quot;other than fresh or chilled&quot; categories, the latter limited to goods not put up in unit containers and bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to Annexure I conditions. It inserts, substitutes and omits multiple serial numbers and product entries, broadens certain product descriptions, and redefines &quot;registered brand name&quot; to include registrations on or after 15 May 2017 under specified laws. Effective date: 15 November 2017.</description>
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