Reverse charge: State tax payable by recipient on specified intra state supplies of goods under notification. Specification of reverse charge liability for State tax on specified intra state supplies of goods. The Government of Meghalaya designates certain goods by tariff classification for which State tax shall be paid on a reverse charge basis by the recipient; suppliers and corresponding recipients are identified in the Table. The entries include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery. The notification applies Customs Tariff classification rules for interpretation and states that all provisions of the Act apply to the recipient liable to pay tax under reverse charge.
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: State tax payable by recipient on specified intra state supplies of goods under notification.
Specification of reverse charge liability for State tax on specified intra state supplies of goods. The Government of Meghalaya designates certain goods by tariff classification for which State tax shall be paid on a reverse charge basis by the recipient; suppliers and corresponding recipients are identified in the Table. The entries include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery. The notification applies Customs Tariff classification rules for interpretation and states that all provisions of the Act apply to the recipient liable to pay tax under reverse charge.
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