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<h1>Meghalaya GST Act 2017: Reverse Charge on Cashew Nuts, Tobacco Leaves, Silk Yarn, and Lotteries from July 1, 2017.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act 2017, mandates that the state tax on certain goods will be paid on a reverse charge basis by the recipient. Effective from July 1, 2017, this applies to goods such as unshelled cashew nuts, bidi wrapper leaves, tobacco leaves, and silk yarn, supplied by agriculturists or manufacturers to registered persons. Additionally, the supply of lotteries by the state or local authorities to distributors or agents is included. The notification aligns with the Customs Tariff Act, 1975, for interpretation and classification of goods.