Goods attracting reverse charge under GST include cashew nuts, bidi leaves, tobacco, silk yarn and government lotteries. Notification under the Andhra Pradesh GST Act specifies certain intrastate supplies of goods for which State tax shall be paid on reverse charge by the recipient, identifying goods by Customs Tariff First Schedule entries and specifying supplier and recipient categories. Effective 1 July 2017, the Table lists cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supplies of lottery by government authorities to lottery distributors or selling agents; interpretation follows the First Schedule rules of the Customs Tariff Act, 1975.
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.
Goods attracting reverse charge under GST include cashew nuts, bidi leaves, tobacco, silk yarn and government lotteries.
Notification under the Andhra Pradesh GST Act specifies certain intrastate supplies of goods for which State tax shall be paid on reverse charge by the recipient, identifying goods by Customs Tariff First Schedule entries and specifying supplier and recipient categories. Effective 1 July 2017, the Table lists cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supplies of lottery by government authorities to lottery distributors or selling agents; interpretation follows the First Schedule rules of the Customs Tariff Act, 1975.
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