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of <h1>Mizoram GST Act: Reverse Charge on Cashew Nuts, Tobacco, Silk Yarn, and Lottery Supplies Effective July 1, 2017.</h1> The Government of Mizoram issued Notification No. 04/2017 on July 7, 2017, under the Mizoram Goods and Services Tax Act, 2017. It mandates that the state tax for specific goods be paid on a reverse charge basis by the recipient of the intra-state supply. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery supplies. The suppliers are typically agriculturists or manufacturers, while the recipients are registered persons or lottery distributors. This notification took effect on July 1, 2017, and includes provisions for interpreting tariff classifications in line with the Customs Tariff Act, 1975.
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