Reverse charge on specified goods: recipients must pay State GST for specified intra state supplies listed by notification. Reverse charge places liability on the recipient to pay State tax on specified intra state supplies listed by tariff entries; specified suppliers include agriculturists and certain manufacturers (e.g., silk yarn producers), and specified recipients include any registered person or, in the case of lottery supplies, lottery distributors or selling agents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on specified goods: recipients must pay State GST for specified intra state supplies listed by notification.
Reverse charge places liability on the recipient to pay State tax on specified intra state supplies listed by tariff entries; specified suppliers include agriculturists and certain manufacturers (e.g., silk yarn producers), and specified recipients include any registered person or, in the case of lottery supplies, lottery distributors or selling agents.
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