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<h1>Reverse charge on specified goods: GST liability shifted to recipient where supplier is agriculturist or other specified supplier.</h1> Notification designates specific intra state supplies-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk or silkworm cocoons, and lottery supply-for which State Tax is payable on reverse charge by the recipient; it matches each supply to supplier categories (e.g., agriculturists, designated manufacturers, or authorities) and recipient categories (registered persons or lottery distributors), and directs that the First Schedule to the Customs Tariff Act guides tariff interpretation.
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