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Tax on Services on reverse charge basis

GST - States - 13/2017-State Tax (Rate) - Dated:- 30-6-2017 - GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.13/2017-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 notifies that on categories of supply of services mentioned in column (2) of the Table .....

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a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and S .....

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-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in India. 2. Services supplied by .....

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cated in India. 3. Services supplied by an arbitral tribunal to a business entity. An arbitral tribunal. Any business entity located in India. 4. Services provided by way of sponsorship to any body corporate or partnership firm. Any person Any body corporate or partnership firm located in India. 5. Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, and (2) services specified below- .....

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s supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in India. 7. Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in India 8. Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery a .....

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