Reverse charge on raw cotton established, placing tax liability on the registered recipient for supplies from agriculturists. Notification No. 43/2017-Central Tax (Rate) inserts Sl. No. 4A for HS 5201 (raw cotton) into the CGST rate Table, designating the supplier class as Agriculturist and the recipient class as Any registered person, thereby implementing the reverse charge mechanism; the amendment takes effect from the fifteenth day of November, 2017.