Reverse charge mechanism requires recipients to pay state tax on specified intra state supplies of agricultural and government supplied goods. Specifies a reverse charge mechanism under the Himachal Pradesh Goods and Services Tax Act, 2017 requiring state tax on particular intra state supplies to be paid by the recipient. Identified supplies include cashew nuts not shelled or peeled, bidi wrapper leaves (tendu), tobacco leaves (supplied by agriculturists), silk yarn manufactured from raw silk or cocoons (supplied by the manufacturer), and lotteries supplied by government entities to lottery distributors or selling agents. The notification applies Customs Tariff classification rules and is effective from 1 July 2017.
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 mechanism requires recipients to pay state tax on specified intra state supplies of agricultural and government supplied goods.
Specifies a reverse charge mechanism under the Himachal Pradesh Goods and Services Tax Act, 2017 requiring state tax on particular intra state supplies to be paid by the recipient. Identified supplies include cashew nuts not shelled or peeled, bidi wrapper leaves (tendu), tobacco leaves (supplied by agriculturists), silk yarn manufactured from raw silk or cocoons (supplied by the manufacturer), and lotteries supplied by government entities to lottery distributors or selling agents. The notification applies Customs Tariff classification rules and is effective from 1 July 2017.
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