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of <h1>Chhattisgarh Amends GST Notification: Reverse Charge on Raw Cotton Transactions Involving Agriculturists Effective November 15, 2017.</h1> The Government of Chhattisgarh has issued Notification No. 43/2017-State Tax (Rate) to amend Notification No. 4/2017-State Tax (Rate) dated 28th June 2017. This amendment, effective from 15th November 2017, implements the GST Council's decision regarding reverse charges. It introduces a new entry in the table following serial number 4, specifically adding '4A' for raw cotton transactions, where the supplier is an agriculturist and the recipient is any registered person. This amendment is made under the authority of the Chhattisgarh Goods and Services Tax Act, 2017.
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