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of <h1>Uttarakhand GST Notification: Reverse Charge on Cashew Nuts, Bidi Wrapper Leaves, Tobacco, Silk Yarn, Lottery from July 2017.</h1> The Government of Uttarakhand issued Notification No. 515/2017, effective July 1, 2017, under the Uttarakhand Goods and Services Tax Act, 2017. It mandates the reverse charge mechanism for certain goods, meaning the recipient of the supply is responsible for paying the state tax. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers are agriculturists or manufacturers, and the recipients are registered persons or lottery distributors. The notification aligns with the Customs Tariff Act, 1975, and follows the Council's recommendations for public interest.
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