Haryana GST Act: State Tax on Reverse Charge for Cashew Nuts, Bidi Wrapper Leaves, Tobacco, Silk Yarn, Lottery Supplies.

The Haryana Government, under the Haryana Goods and Services Tax Act, 2017, specifies certain goods for which the state tax will be paid on a reverse charge basis by the recipient of the intra-state supply. Effective from July 1, 2017, the specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers range from agriculturists to state entities, with registered persons or lottery distributors as recipients. The notification aligns with the Customs Tariff Act, 1975, for interpretation and application purposes.