Reverse charge liability: recipients must pay state GST on specified supplies including cashew nuts, tobacco leaves, silk yarn and lottery. The notification specifies certain intra state supplies for which Puducherry SGST is payable on reverse charge by the recipient: cashew nuts, bidi wrapper (tendu) leaves and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons; and supply of lottery by government authorities to lottery distributors or selling agents. It directs that all provisions of the Act apply to such recipients, adopts Customs Tariff First Schedule rules for interpretation, and states an effective date of 1 July 2017.
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 liability: recipients must pay state GST on specified supplies including cashew nuts, tobacco leaves, silk yarn and lottery.
The notification specifies certain intra state supplies for which Puducherry SGST is payable on reverse charge by the recipient: cashew nuts, bidi wrapper (tendu) leaves and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons; and supply of lottery by government authorities to lottery distributors or selling agents. It directs that all provisions of the Act apply to such recipients, adopts Customs Tariff First Schedule rules for interpretation, and states an effective date of 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
