Reverse charge on specified services requires recipients to pay state GST for listed service categories under Sikkim law. The State notification mandates that the whole of state tax under section 9 of the Sikkim GST Act be paid on reverse charge by recipients for specified services. It identifies service categories (GTA transport, advocate representational services, arbitral tribunal services, sponsorships, certain government-to-business supplies, director-to-company services, insurance agent services, recovery agent services, and copyright transfers by creators) and specifies corresponding suppliers and recipients, with explanatory rules on freight payers and litigant recipients; exclusions for certain government services are listed. The notification is effective 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on specified services requires recipients to pay state GST for listed service categories under Sikkim law.
The State notification mandates that the whole of state tax under section 9 of the Sikkim GST Act be paid on reverse charge by recipients for specified services. It identifies service categories (GTA transport, advocate representational services, arbitral tribunal services, sponsorships, certain government-to-business supplies, director-to-company services, insurance agent services, recovery agent services, and copyright transfers by creators) and specifies corresponding suppliers and recipients, with explanatory rules on freight payers and litigant recipients; exclusions for certain government services are listed. The notification is effective 1 July 2017.
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