Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

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Full Text of the Document

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....sub-section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is re....