Amendment in the notification No 19841-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 298/2017 so as to include cotton under revere charge under section 9(3) of OGST Act, 2017. - 33015-FIN-CT1-TAX-0043/2017-S.R.O. No. 549/2017 - Orissa SGST
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Reverse charge on raw cotton under OGST Act: registered recipients now bear GST liability for agriculturist supplies. Reverse charge obligation imposed on supply of raw cotton by agriculturists, shifting GST payment responsibility to the registered recipient via insertion of a new table entry in the State notification to include cotton within the reverse charge regime under the State's GST powers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on raw cotton under OGST Act: registered recipients now bear GST liability for agriculturist supplies.
Reverse charge obligation imposed on supply of raw cotton by agriculturists, shifting GST payment responsibility to the registered recipient via insertion of a new table entry in the State notification to include cotton within the reverse charge regime under the State's GST powers.
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