Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)
4/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.4/2017-State Tax (Rate)
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 tariff item, subheading, heading or
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3.
2401
Tobacco leaves
Agriculturist
Any registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation.- For thepurposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998 .
Explanation-
(1) In this Table, "tariff item", "sub-heading", "heading" and &quo
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