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    <title>Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)</title>
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    <description>Reverse charge under section 9(3) specifies that state tax on listed intra state supplies shall be paid by the recipient: cashew nuts, bidi wrapper leaves (tendu) and tobacco leaves when supplied by an agriculturist; silk yarn when manufactured from raw silk or silkworm cocoons by the manufacturer; and supply of lottery by government entities to a lottery distributor or selling agent, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and related notes.</description>
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      <description>Reverse charge under section 9(3) specifies that state tax on listed intra state supplies shall be paid by the recipient: cashew nuts, bidi wrapper leaves (tendu) and tobacco leaves when supplied by an agriculturist; silk yarn when manufactured from raw silk or silkworm cocoons by the manufacturer; and supply of lottery by government entities to a lottery distributor or selling agent, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and related notes.</description>
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