Sikkim is a northeastern state of India. It borders China in its north and east, Bhutan in its east, Nepal in its west and the Indian state of West Bengal in its south. Sikkim is also located close to the Siliguri Corridor near Bangladesh. Sikkim is the least populous and second smallest among the Indian states. A part of the Eastern Himalaya, Sikkim is notable for its biodiversity, including alpine and subtropical climates, as well as being a host to Kanchenjunga, the highest peak in India and third highest on Earth. Sikkim's capital and largest city is Gangtok.
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- Sikkim's political future is increasingly hard to disentangle from the pressure for a separate Gorkhaland in the north of West Bengal. Some in the Gorkhaland movement look longingly north at the central government subsidies that come from living in Sikkim and posit the possibility of a greater Gorkhaland encompassing Sikkim. But even the Nepalis in Sikkim are not keen on such a solution: in 2008, all holders of the Sikkim Subjects Certificate – including Nepalis – were granted income tax exemption, making getting one of these prized certificates – introduced by Thondup in 1961 – extremely worthwhile. It is a benefit that those in Sikkim now guard jealously.