Reverse charge on specified intra state goods: recipients liable for state tax on listed agricultural, silk and lottery supplies. Specifies that state tax on certain intra state supplies of specified goods is payable by the recipient on reverse charge basis. The Table lists goods (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; supply of lottery), the class of supplier for each entry (primarily agriculturist, manufacturer of silk yarn, or State/Local authority for lotteries) and the recipient as any registered person or lottery distributor/selling agent as specified. The notification adopts Customs Tariff Schedule interpretation rules and commences from the first day of July, two thousand seventeen.
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 on specified intra state goods: recipients liable for state tax on listed agricultural, silk and lottery supplies.
Specifies that state tax on certain intra state supplies of specified goods is payable by the recipient on reverse charge basis. The Table lists goods (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; supply of lottery), the class of supplier for each entry (primarily agriculturist, manufacturer of silk yarn, or State/Local authority for lotteries) and the recipient as any registered person or lottery distributor/selling agent as specified. The notification adopts Customs Tariff Schedule interpretation rules and commences from the first day of July, two thousand seventeen.
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