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

Kerala GST Ordinance: Reverse Charge Mandate on Cashew Nuts, Silk Yarn, Lotteries, and More Effective July 1, 2017.

The Government of Kerala, under the Kerala GST Ordinance, 2017, mandates that the state tax for certain intra-state goods will be paid on a reverse charge basis by the recipient. Effective from July 1, 2017, the specified goods include unshelled cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. For cashew nuts, bidi leaves, and tobacco leaves, the supplier is an agriculturist, while the recipient is any registered person. For silk yarn, the supplier is a manufacturer, and for lotteries, the supplier is a government entity, with the recipient being a lottery distributor or agent.