Reverse charge GST applies to specified intra state supplies, shifting State tax liability to the registered recipient. Specifies goods on which GST is payable on reverse charge by the recipient for intra state supplies in Jammu and Kashmir: cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and supply of lottery by the State/UT/local authority to a lottery distributor or selling agent, with tariff references interpreted per the First Schedule to the Customs Tariff Act.