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Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)

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....p;                                         Date: 30.06.2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of  the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the ....

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....Recipient of supply 1 2 3 4 5 1 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn from....