Seeks to amend notification No 1128-F.T. dated 28.06.2017 so as to include cotton under revere charge under section 9(3) of WBGST Act, 2017 - 2021-F.T.- 43/2017-State Tax (Rate) - West Bengal SGST
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Reverse charge on raw cotton shifts tax liability to registered recipients under section 9(3), effective upon notification. Amendment inserts a reverse charge entry for raw cotton (tariff heading 5201), designating agriculturists as suppliers and any registered person as the recipient liable to pay tax, thereby shifting tax payment responsibility to the registered recipient under the West Bengal GST reverse charge framework and creating an immediate compliance obligation upon notification.
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 shifts tax liability to registered recipients under section 9(3), effective upon notification.
Amendment inserts a reverse charge entry for raw cotton (tariff heading 5201), designating agriculturists as suppliers and any registered person as the recipient liable to pay tax, thereby shifting tax payment responsibility to the registered recipient under the West Bengal GST reverse charge framework and creating an immediate compliance obligation upon notification.
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