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of <h1>Delhi Notification: Reverse Charge on Cashew, Tobacco, Silk, Lottery Supplies Under GST Act from July 1, 2017.</h1> Notification No. 04/2017-State Tax (Rate) issued by the Lt. Governor of Delhi specifies certain intra-state supplies of goods subject to reverse charge under the Delhi Goods and Services Tax Act, 2017. The notification lists goods such as cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supply. For these goods, the recipient, typically a registered person or lottery distributor, is liable to pay the state tax. The notification applies the relevant rules from the Customs Tariff Act, 1975, for interpretation and is effective from July 1, 2017.
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