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<h1>Sikkim GST Act: Promoters Must Pay Reverse Charge Tax on Certain Supplies from Unregistered Suppliers Effective April 2019.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, mandates that registered persons, specifically promoters, must pay tax on a reverse charge basis for certain supplies received from unregistered suppliers. This applies to goods and services, excluding specific real estate-related services, that fall short of the minimum purchase value required for construction projects within a financial year. The notification outlines categories such as cement and capital goods under the Customs Tariff Act, 1975. The rules take effect from April 1, 2019, and align with the Real Estate (Regulation and Development) Act, 2016 definitions.