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        Case ID :
        GST - States

        Amendment in Notification No. S.O.28 /P.A.5/ 2017/S.9/2017, dated the 30th June, 2017 - S.O.100/P.A.5/2017/S.9/2017 - Punjab SGST

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        GST classification: Raw cotton supplied by agriculturists now specified for supply to registered persons under notification. Amendment inserts entry 4A in the notification table classifying raw cotton (HSN 5201) with agriculturist as supplier and any registered person as recipient; issued under the powers of subsection (3) of section 9 of the Punjab Goods and Services Tax Act and effective from 15 November 2017.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification: Raw cotton supplied by agriculturists now specified for supply to registered persons under notification.

                                Amendment inserts entry 4A in the notification table classifying raw cotton (HSN 5201) with agriculturist as supplier and any registered person as recipient; issued under the powers of subsection (3) of section 9 of the Punjab Goods and Services Tax Act and effective from 15 November 2017.


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