Reverse charge: recipient must pay state GST on specified agricultural products, silk yarn and lottery supplies. 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.
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: recipient must pay state GST on specified agricultural products, silk yarn and lottery supplies.
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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