Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)

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..... Date: 30.06.2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the .....

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..... 5 1 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves tendu) Agriculturist Any registered person 3. 2401 Tobacco .....

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..... ations) Act, 1998 (17 of 1998 . Explanation- (1) In this Table, tariff item , sub- heading , heading and Chapter shall mean respectively a tariff item , sub- heading , heading or chapter , as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to .....

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