Reverse charge on raw cotton: supplies from agriculturists to registered persons attract State GST under amended notification. The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on raw cotton: supplies from agriculturists to registered persons attract State GST under amended notification.
The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.
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