Reverse charge on intra state goods supply requires recipient to pay state tax for specified agricultural and lottery supplies. The notification specifies certain intra state supplies - cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk or cocoons, and lottery supply - for which State tax (SGST) is to be paid on reverse charge by the recipient; it names corresponding supplier categories and recipients and states that all provisions of the Delhi GST Act, 2017 apply to such recipients.
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 goods supply requires recipient to pay state tax for specified agricultural and lottery supplies.
The notification specifies certain intra state supplies - cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk or cocoons, and lottery supply - for which State tax (SGST) is to be paid on reverse charge by the recipient; it names corresponding supplier categories and recipients and states that all provisions of the Delhi GST Act, 2017 apply to such recipients.
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