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

Madhya Pradesh GST Act: State Tax on Reverse Charge for Cashew Nuts, Tobacco, Silk Yarn, and Lottery Supplies.

The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Service 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 supplies. The suppliers are primarily agriculturists and manufacturers, while the recipients are registered persons or lottery distributors. This notification, effective from July 1, 2017, outlines the goods and their respective suppliers and recipients, aligning with the Customs Tariff Act, 1975 for interpretation.