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of <h1>India Implements Reverse Charge on Raw Cotton Under GST Notification 43/2017; Effective November 15, 2017.</h1> The Government of India, following the GST Council's recommendations, has amended Notification No. 4/2017-Central Tax (Rate) to implement a reverse charge mechanism on raw cotton. This amendment, detailed in Notification No. 43/2017-Central Tax (Rate) dated November 14, 2017, adds a new entry under serial number 4A in the notification table. The amendment specifies that raw cotton supplied by agriculturists to any registered person will be subject to reverse charge. This change is effective from November 15, 2017.
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