Reverse charge: recipients must pay state tax on specified intra state goods supplies under Manipur GST notification. Specifies a reverse charge under Manipur SGST: recipients of specified intra state supplies (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; and lottery supply) shall pay state tax on behalf of listed supplier classes (agriculturists; silk yarn manufacturers; State/UT or local authority for lottery), with all Act provisions applying to those recipients; tariff terms follow the First Schedule to the Customs Tariff Act and lottery distributor meaning is as per Lotteries (Regulation) Rules.
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: recipients must pay state tax on specified intra state goods supplies under Manipur GST notification.
Specifies a reverse charge under Manipur SGST: recipients of specified intra state supplies (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; and lottery supply) shall pay state tax on behalf of listed supplier classes (agriculturists; silk yarn manufacturers; State/UT or local authority for lottery), with all Act provisions applying to those recipients; tariff terms follow the First Schedule to the Customs Tariff Act and lottery distributor meaning is as per Lotteries (Regulation) Rules.
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