Prescribing reverse charge on certain specified supplies of Goods u/s 9(3) of the Odisha Goods and Services Tax Act, 2017 - S.R.O. No. 298/2017 - Orissa SGST

Reverse charge on specified intra state goods: recipient must pay State GST for supplies listed under section 9(3).

Prescription of reverse charge under section 9(3) of the Odisha GST Act specifies that State tax on listed intra state goods - cashew nuts (unshelled), bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk/cocoons), and supply of lottery - shall be paid by the recipient. Suppliers are identified (agriculturists; manufacturers of silk yarn; State/UT or local authority for lotteries) and recipients are specified (any registered person; lottery distributor/selling agent). Customs Tariff First Schedule interpretation rules and a definition cross reference for lottery distributors apply.