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of <h1>Karnataka GST Act: Reverse Charge on Cashew Nuts, Tobacco, and More from July 1, 2017, for Registered Recipients.</h1> Notification No. 04/2017 under the Karnataka Goods and Services Tax Act, 2017 mandates that the recipient of certain intra-state goods must pay state tax on a reverse charge basis. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supply. The suppliers range from agriculturists to the state government, while recipients are registered persons or lottery distributors. This notification becomes effective from July 1, 2017, and aligns with the Customs Tariff Act, 1975 for interpretation.
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