https://www.taxtmi.com/notifications?id=121831 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. en-us Fri, 30 Jun 2017 00:00:00 +0530 Thu, 14 Sep 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121831 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. Notifications GST - States Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121831