Reverse charge on raw cotton applies to supplies from agriculturists to registered recipients under GST. The state GST notification inserts an entry for tariff heading 5201, 'Raw cotton', bringing supplies of raw cotton by an agriculturist within the reverse charge mechanism so that the tax is payable by the recipient when the recipient is a registered person; the amendment amends the prior notification and takes effect from the date prescribed in the notification.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on raw cotton applies to supplies from agriculturists to registered recipients under GST.
The state GST notification inserts an entry for tariff heading 5201, "Raw cotton", bringing supplies of raw cotton by an agriculturist within the reverse charge mechanism so that the tax is payable by the recipient when the recipient is a registered person; the amendment amends the prior notification and takes effect from the date prescribed in the notification.
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