Supply of goods state tax shall be paid on reverse charge basis by the recipient of the intra-State supply of such goods. - FA-3-37/2017-1-V-(65) - Madhya Pradesh SGST
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Reverse charge on intra-state supplies: recipients must pay state tax for specified agricultural goods, silk yarn and lottery distributions. The notification specifies that state tax shall be paid on reverse charge by the recipient for certain intra State supplies: cashew nuts not shelled or peeled, bidi wrapper leaves (tendu) and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and supply of lottery by State Government, Union Territory or local authority to a lottery distributor or selling agent. It further directs that tariff references follow the First Schedule to the Customs Tariff Act, 1975, and its interpretative rules.
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 on intra-state supplies: recipients must pay state tax for specified agricultural goods, silk yarn and lottery distributions.
The notification specifies that state tax shall be paid on reverse charge by the recipient for certain intra State supplies: cashew nuts not shelled or peeled, bidi wrapper leaves (tendu) and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and supply of lottery by State Government, Union Territory or local authority to a lottery distributor or selling agent. It further directs that tariff references follow the First Schedule to the Customs Tariff Act, 1975, and its interpretative rules.
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