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<h1>Manipur Govt Notifies Reverse Charge Mechanism for Cashew Nuts, Tobacco, Silk Yarn, Effective July 1, 2017.</h1> The Government of Manipur has issued Notification No. 04/2017-State Tax (Rate) under the Manipur Goods and Tax Act, 2017, specifying certain goods for which the state tax will be paid on a reverse charge basis by the recipient of the intra-state supply. The goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers are agriculturists or manufacturers, and the recipients are registered persons or lottery distributors. This notification will be effective from July 1, 2017, and aligns with the provisions of the Customs Tariff Act, 1975.