Reverse charge on specified supply of goods under section 9(3) of the Gujarat Goods and Services Tax Act, 2017 - 04/2017-State Tax (Rate) - Gujarat SGST

Reverse charge on specified goods: recipient must pay state tax for listed intra state supplies from agricultural/manufacturing suppliers.

Notification specifies reverse charge under section 9(3) Gujarat GST effective 1 July 2017 for four goods categories-cashew nuts (0801), bidi wrapper leaves (14049010), tobacco leaves (2401) and silk yarn (5004-5006)-where suppliers (agriculturists for the first three; manufacturers of silk yarn from raw silk for the fourth) supply to any registered person who must pay State tax on reverse charge; tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply.