Seeks to amend Notification no. 4/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. - G.O. Ms. No. 43/2017-Puducherry GST (Rate) - Puducherry SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Reverse charge on raw cotton: supply by agriculturists to registered persons placed under notified tax mechanism. Amendment inserts a new notified entry placing reverse charge liability on raw cotton (HSN 5201), specifying the supplier as agriculturist and the recipient as any registered person, thereby shifting tax payment responsibility to the recipient; the insertion modifies the earlier notification and states the date from which the mechanism applies.
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.
Reverse charge on raw cotton: supply by agriculturists to registered persons placed under notified tax mechanism.
Amendment inserts a new notified entry placing reverse charge liability on raw cotton (HSN 5201), specifying the supplier as agriculturist and the recipient as any registered person, thereby shifting tax payment responsibility to the recipient; the insertion modifies the earlier notification and states the date from which the mechanism applies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.