Reverse charge mechanism on specified intra state supplies makes recipient liable to pay state tax under law. Prescribes reverse charge liability under section 9(3) for specified intra state supplies-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk or cocoons) and supply of lottery-making the recipient (any registered person or specified lottery distributor/selling agent) liable to pay Tripura State GST; tariff references are to the First Schedule to the Customs Tariff Act and its interpretative notes.
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 mechanism on specified intra state supplies makes recipient liable to pay state tax under law.
Prescribes reverse charge liability under section 9(3) for specified intra state supplies-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk or cocoons) and supply of lottery-making the recipient (any registered person or specified lottery distributor/selling agent) liable to pay Tripura State GST; tariff references are to the First Schedule to the Customs Tariff Act and its interpretative notes.
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