Reverse charge on specified supply of goods under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-851/XI-9(47)/17 - Uttar Pradesh SGST

Reverse charge on specified intra state supplies: recipient must pay state tax on reverse charge basis under the notification.

Specification of certain intra state supplies of goods subject to the reverse charge mechanism so that the recipient is liable to pay the State GST. The notification lists cashew nuts (not shelled or peeled), bidi wrapper leaves, tobacco leaves, silk yarn produced from raw silk or cocoons, and supply of lottery, identifies the class of supplier for each entry, designates registered persons (or lottery distributors/selling agents) as recipients, and applies the Customs Tariff First Schedule interpretation to the tariff references. The reverse charge obligation commences from the notified date.