Reverse charge: recipients must pay state tax on specified intra state supplies including cashew, tobacco, silk yarn and lotteries. The notification specifies certain goods for which State tax is payable on reverse charge under section 9(3): cashew nuts (0801), bidi wrapper leaves (1404 90 10), tobacco leaves (2401) supplied by agriculturists to any registered person; silk yarn (5004-5006) manufactured from raw silk or cocoons supplied to any registered person; and supply of lottery by government entities to lottery distributors or selling agents. It applies tariff interpretation rules from the Customs Tariff First Schedule and defines the lottery distributor/selling agent by reference to the Lotteries (Regulation) Rules, 2010, effective from 1 July 2017.