Amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue and Expenditure, No.17/2017-State Tax (Rate), dated the 30th June, 2017 - 23/2017-State Tax (Rate) - Sikkim SGST
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Housekeeping services clarified: providers supplying via e-commerce operators may be required to obtain registration under section 22. The notification inserts a new clause providing that services by way of house-keeping, such as plumbing and carpentering, are specified in the rate notification but that this specification does not apply where the person supplying such service through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Sikkim Goods and Services Tax Act, 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.
Housekeeping services clarified: providers supplying via e-commerce operators may be required to obtain registration under section 22.
The notification inserts a new clause providing that services by way of house-keeping, such as plumbing and carpentering, are specified in the rate notification but that this specification does not apply where the person supplying such service through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Sikkim Goods and Services Tax Act, 2017.
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