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<h1>Bihar GST Act: Reverse Charge Mandate for Intra-State Goods Includes Cashew Nuts, Tobacco, Silk Yarn, and Lotteries Effective July 2017.</h1> The Governor of Bihar, under the Bihar Goods and Services Tax Act, 2017, mandates that state tax on certain intra-state supplies of goods be paid on a reverse charge basis by the recipient. Effective from July 1, 2017, the notification specifies goods such as cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lotteries. The suppliers include agriculturists and state entities, while recipients are registered persons or lottery distributors. The notification aligns with the Customs Tariff Act, 1975, for interpretation and applies relevant rules and notes for clarity.