Reverse charge on raw cotton: liability shifts to registered recipients when supplied by agriculturists under amended GST notification. Amends Notification No. 04/2017 to insert raw cotton (HSN 5201) into the notification table so that where the supplier is an agriculturist and the recipient is any registered person, the supply falls under the reverse charge mechanism. The amendment implements the GST Council decision and takes effect from the fifteenth day of November, 2017.