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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..... ercise 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 Chapter, as the case may be, as specified in the .....

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..... erson 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 ( .....

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