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of <h1>Rajasthan GST Act: Reverse Charge Tax Mandate for Cashew Nuts, Tobacco, Silk Yarn, and Lottery Supplies.</h1> The Government of Rajasthan, under section 9(3) of the Rajasthan Goods and Services Tax Act, 2017, mandates that the recipient of certain goods must pay tax on a reverse charge basis. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers range from agriculturists to state authorities, while recipients are registered persons or lottery distributors. This notification aligns with the Customs Tariff Act, 1975, and is effective from July 1, 2017. All provisions of the Act apply to the recipients of these intra-state supplies.
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