Reverse charge on specified goods: recipient must pay state GST for listed intra state supplies under the notification. Specifies that state tax on specified intra state supplies (cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery) shall be paid on reverse charge by the recipient; suppliers are identified as agriculturists for listed agricultural goods, manufacturers of silk yarn from raw silk or cocoons for silk yarn, and the State/UT or local authority for lotteries, with recipients designated as any registered person or lottery distributor/selling agent respectively, and all provisions of the Mizoram GST Act, 2017 applying to such recipients.