Notification under section 9(3) of Rajasthan Goods and Services Tax Act, 2017 specifying the goods on which the tax shall be paid on Reverse charge basis by the recipient of the supply - F.12(56)FD/Tax/2017-Pt-I-43 - Rajasthan SGST

Reverse charge liability on specified goods requires recipients of intra state supplies to pay state GST for listed supplies.

Notification designates specific intra state goods supplies for which state tax is payable on reverse charge by the recipient, listing cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn manufactured from raw silk or silkworm cocoons, and supply of lottery by specified government authorities; suppliers and recipients are identified for each entry, the Lotteries (Regulation) Rules definition applies to lottery distributors, Customs Tariff Schedule interpretation rules govern tariff references, and the notification is effective from July 1, 2017.