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of <h1>West Bengal GST Ordinance 2017: Reverse Charge Mandate on Specific Intra-State Supplies, Including Cashew Nuts and Lotteries.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Ordinance, 2017, mandates reverse charge on specific intra-state supplies of goods. Effective from July 1, 2017, the notification specifies that the recipient of goods such as unshelled cashew nuts, bidi wrapper leaves, tobacco leaves, and silk yarn must pay the state tax. Additionally, the supply of lotteries by state or local authorities requires the lottery distributor or agent to pay the tax. The notification outlines the applicable tariff items and the roles of suppliers and recipients in these transactions.
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