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<h1>Sikkim GST Act 2017: Reverse Charge Tax on Transport, Legal, Arbitration, and More Services Effective July 1, 2017.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, mandates that certain services will be taxed on a reverse charge basis, effective July 1, 2017. This means the recipient, rather than the supplier, will pay the state tax on specified services. These services include transportation by goods transport agencies, legal services by advocates, arbitration services, sponsorship services, government services (excluding certain exceptions), services by company directors, insurance agents, recovery agents, and copyright-related services by authors and artists. The notification clarifies definitions and roles for tax purposes.