Reverse charge on intrastate supply: recipient liable to pay state tax for specified agricultural and certain manufactured goods. Specifies that state tax on specified intra-state supplies shall be paid on reverse charge basis by the recipient under the Goa GST Act. The Table identifies goods, tariff classifications, supplier classes (agriculturist; silk yarn manufacturers; State/UT/local authority for lotteries) and recipients (any registered person; lottery distributor or selling agent). The notification applies interpretation rules of the Customs Tariff First Schedule and takes effect from the stated date.
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 intrastate supply: recipient liable to pay state tax for specified agricultural and certain manufactured goods.
Specifies that state tax on specified intra-state supplies shall be paid on reverse charge basis by the recipient under the Goa GST Act. The Table identifies goods, tariff classifications, supplier classes (agriculturist; silk yarn manufacturers; State/UT/local authority for lotteries) and recipients (any registered person; lottery distributor or selling agent). The notification applies interpretation rules of the Customs Tariff First Schedule and takes effect from the stated date.
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