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    <title>Amendments in the Notification of the Government of Sikkim in the Department of Finance, Revenue &amp; Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017.</title>
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    <description>An entry is inserted in the State GST rate Schedule creating a reverse charge obligation on promoters to pay tax for supplies of goods (excluding capital goods and cement under the cited chapter heading) supplied by unregistered persons to promoters of Real Estate Projects; key terms such as &quot;promoter&quot;, &quot;Real Estate Project (REP)&quot; and &quot;Residential Real Estate Project (RREP)&quot; are defined by reference to the Real Estate (Regulation and Development) Act, and the entry applies to goods meeting the conditions even if covered by a more specific tariff item.</description>
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      <description>An entry is inserted in the State GST rate Schedule creating a reverse charge obligation on promoters to pay tax for supplies of goods (excluding capital goods and cement under the cited chapter heading) supplied by unregistered persons to promoters of Real Estate Projects; key terms such as &quot;promoter&quot;, &quot;Real Estate Project (REP)&quot; and &quot;Residential Real Estate Project (RREP)&quot; are defined by reference to the Real Estate (Regulation and Development) Act, and the entry applies to goods meeting the conditions even if covered by a more specific tariff item.</description>
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