Reverse charge: recipient liable to pay IGST on specified inter state supplies of goods under section 5(3). The notification under section 5(3) prescribes that IGST on specified inter state supplies of goods is to be paid on a reverse charge basis by the recipient. It lists tariff items and descriptions (including cashew nuts, bidi wrapper leaves, tobacco leaves, essential oils, silk yarn, raw cotton, lotteries, used/seized/old goods, Priority Sector Lending Certificates, and metal scrap) and matches each category to the class of supplier (e.g., agriculturist, unregistered person, government entity) and the class of recipient (generally registered persons) liable for IGST.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge: recipient liable to pay IGST on specified inter state supplies of goods under section 5(3).
The notification under section 5(3) prescribes that IGST on specified inter state supplies of goods is to be paid on a reverse charge basis by the recipient. It lists tariff items and descriptions (including cashew nuts, bidi wrapper leaves, tobacco leaves, essential oils, silk yarn, raw cotton, lotteries, used/seized/old goods, Priority Sector Lending Certificates, and metal scrap) and matches each category to the class of supplier (e.g., agriculturist, unregistered person, government entity) and the class of recipient (generally registered persons) liable for IGST.
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