GST amendment adds raw cotton entry allowing agriculturists to supply to registered persons under revised notification. Amendment inserts serial 4A (commodity code 5201) into the notification TABLE, classifying 'Raw cotton' with supplier class Agriculturist and recipient 'Any registered person,' and states the amendment takes effect from the 15th day of November, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds raw cotton entry allowing agriculturists to supply to registered persons under revised notification.
Amendment inserts serial 4A (commodity code 5201) into the notification TABLE, classifying "Raw cotton" with supplier class Agriculturist and recipient "Any registered person," and states the amendment takes effect from the 15th day of November, 2017.
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