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of <h1>Puducherry GST Act 2017: Recipients Must Pay State Tax on Reverse Charge for Specific Intra-State Goods.</h1> The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, mandates that the recipient of certain intra-state goods must pay state tax on a reverse charge basis. This applies to goods such as cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers include agriculturists and manufacturers, while recipients are registered persons or lottery distributors. This notification, effective from July 1, 2017, outlines the tariff items and descriptions of goods subject to this tax arrangement, ensuring compliance with the Act's provisions.
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