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<h1>Sikkim GST Act 2017: Reverse Charge Mandate on Cashew Nuts, Tobacco, Silk Yarn, and Lottery from July 1, 2017.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, mandates reverse charge on certain goods. Effective July 1, 2017, recipients of specified intra-state supplies must pay state tax. The goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. Agriculturists supply the first three items, while silk yarn is supplied by manufacturers. The State Government supplies lotteries. Recipients are registered persons or lottery distributors. The notification aligns with the Customs Tariff Act, 1975, for interpretation and is issued by the Finance, Revenue, and Expenditure Department.