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of <h1>Goa GST Act 2017: Reverse Charge Mandate for Cashew Nuts, Tobacco, Silk Yarn, and Lottery Supplies Effective July 1, 2017.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, mandates that the state tax for certain intra-state supplies of goods be paid on a reverse charge basis by the recipient. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers are agriculturists or manufacturers, and the recipients are registered persons or lottery distributors. This notification, effective from July 1, 2017, outlines that the provisions of the Act apply to these transactions, with detailed tariff classifications provided for each category of goods.
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