Notification of goods in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods under the Kerala GST Ordinance, 2017 - G.O. (P) No. 65/2017/TAXES - Kerala SGST

Reverse charge on state GST: recipients liable to pay tax on specified intra state goods under notified classifications.

Notification designates specified intra state goods-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery-for which State tax shall be paid on reverse charge by the recipient. It specifies supplier categories (agriculturists; silk yarn manufacturers; State/Local bodies for lotteries) and requires use of Customs Tariff Schedule classification and interpretative rules; all provisions of the Ordinance apply to recipients liable under the reverse charge mechanism.