Reverse charge on specified supply of goods under section 9(3) of the Nagaland Goods and Services Tax Act, 2017 - FIN/REV-3/GST/1/08 (Pt-1) “G” - Nagaland SGST

Reverse charge on specified intra state goods requires the recipient to pay state GST and bear statutory obligations.

The notification prescribes reverse charge on specified intra state supplies of goods, listing cashew nuts, bidi wrapper leaves (tendu), tobacco leaves, silk yarn produced from raw silk or cocoons, and supply of lottery, and requires the recipient to pay state tax with all provisions of the Act applying to that recipient; it designates the classes of suppliers and recipients for each entry and applies the Customs Tariff First Schedule interpretation rules.