Reverse charge: recipient liable to pay state tax on specified intra state supplies, including cashew, tobacco, silk and lottery. Reverse charge obligation is imposed on the recipient for specified intra state supplies of goods, including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery, with the supplier and recipient classes identified for each entry (agriculturist or specified supplier; any registered person or lottery distributor/selling agent). The notification adopts tariff based identification by reference to the Customs Tariff Schedule and applies its interpretive rules, making all provisions of the Act applicable to the recipient liable to pay state tax on reverse charge basis.
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: recipient liable to pay state tax on specified intra state supplies, including cashew, tobacco, silk and lottery.
Reverse charge obligation is imposed on the recipient for specified intra state supplies of goods, including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery, with the supplier and recipient classes identified for each entry (agriculturist or specified supplier; any registered person or lottery distributor/selling agent). The notification adopts tariff based identification by reference to the Customs Tariff Schedule and applies its interpretive rules, making all provisions of the Act applicable to the recipient liable to pay state tax on reverse charge basis.
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 
