Reverse charge on state tax requires recipient to pay tax on specified intra state supplies of listed agricultural and other goods. State tax is payable on a reverse charge basis by the recipient for specified intra state supplies listed in the notification: cashew nuts, bidi wrapper (tendu) leaves, tobacco leaves when supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons by the yarn manufacturer; and lotteries supplied by the State/UT/local authority to lottery distributors or selling agents. References to tariff items follow the First Schedule to the Customs Tariff Act and its interpretative rules. The notification is effective from 1st July, 2017.
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 state tax requires recipient to pay tax on specified intra state supplies of listed agricultural and other goods.
State tax is payable on a reverse charge basis by the recipient for specified intra state supplies listed in the notification: cashew nuts, bidi wrapper (tendu) leaves, tobacco leaves when supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons by the yarn manufacturer; and lotteries supplied by the State/UT/local authority to lottery distributors or selling agents. References to tariff items follow the First Schedule to the Customs Tariff Act and its interpretative rules. The notification is effective from 1st July, 2017.
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