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<h1>Reverse charge: recipient must pay state GST on specified agricultural products, silk yarn and lottery supplies.</h1> The notification prescribes that State tax shall be paid on reverse charge basis by the recipient for specified intra State supplies: cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves supplied by an agriculturist to any registered person; silk yarn supplied by persons manufacturing silk yarn from raw silk or silkworm cocoons to any registered person; and supplies of lottery by State/UT or local authority to a lottery distributor or selling agent. The notification adopts Customs Tariff Schedule interpretation rules for classification and specifies its commencement date.
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