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of <h1>India Introduces Reverse Charge for Certain Goods Under Union Territory GST Act, 2017, Effective July 1, 2017.</h1> The Government of India, via Notification No. 4/2017 dated June 28, 2017, under the Union Territory Goods and Services Tax Act, 2017, specifies certain goods whose supply will be subject to reverse charge. This means the recipient of these goods, not the supplier, will be responsible for paying the tax. The goods include cashew nuts, bidi wrapper leaves, tobacco leaves, essential oils, silk yarn, raw cotton, lottery supplies, used vehicles, and metal scrap. The notification outlines the specific tariff items and the parties involved in these transactions. The notification is effective from July 1, 2017.
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