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    <title>Seeks to amend notification No. 5/2017-State Tax (Rate), dated the 28th June, 2017</title>
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    <description>The notification amends the Sikkim GST rate schedule by substituting the reference &quot;serial numbers 1&quot; with &quot;serial numbers 1AA&quot;, renumbering S. No. 1 as S. No. 1AA, and inserting new serial entries 1A-1O listing specific tariff headings for various edible vegetable oils, related vegetable fats and preparations, and specified solid fuels (coal, lignite and peat). The amendment is issued under the proviso to sub section (3) of section 54 of the Sikkim GST Act, 2017, on the Council&#039;s recommendation and comes into force on 18th July, 2022.</description>
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      <description>The notification amends the Sikkim GST rate schedule by substituting the reference &quot;serial numbers 1&quot; with &quot;serial numbers 1AA&quot;, renumbering S. No. 1 as S. No. 1AA, and inserting new serial entries 1A-1O listing specific tariff headings for various edible vegetable oils, related vegetable fats and preparations, and specified solid fuels (coal, lignite and peat). The amendment is issued under the proviso to sub section (3) of section 54 of the Sikkim GST Act, 2017, on the Council&#039;s recommendation and comes into force on 18th July, 2022.</description>
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