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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tripura GST Act 2017: Reverse Charge Mandate on Cashew Nuts, Tobacco, Silk Yarn, and Lottery Supplies from July 1, 2017.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, mandates reverse charge on specific intra-state supplies of goods. Effective from July 1, 2017, the notification specifies that recipients, rather than suppliers, will pay state tax for certain goods. These goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers are typically agriculturists or manufacturers, while recipients are registered persons or lottery distributors. The notification aligns with the Customs Tariff Act, 1975, for interpretation and classification purposes.