Reverse charge on intra state supplies transfers state GST liability to the recipient for specified agricultural and specified manufactured goods. Specification of reverse charge liability for state tax on specified intra state supplies, making the recipient responsible to pay state GST for supplies including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk manufacturers, and lotteries supplied by government authorities to lottery distributors or selling agents; references to tariff items adopt the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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 supplies transfers state GST liability to the recipient for specified agricultural and specified manufactured goods.
Specification of reverse charge liability for state tax on specified intra state supplies, making the recipient responsible to pay state GST for supplies including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk manufacturers, and lotteries supplied by government authorities to lottery distributors or selling agents; references to tariff items adopt the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.
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