Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-43 dated 29.06.2017 to include raw cotton in the list of goods on which state tax shall be paid under reverse charge mechanism. - F.12(56)FD/Tax/2017-Pt.-III-134 - Rajasthan SGST
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Reverse charge mechanism now applies to raw cotton supplied by agriculturists to registered persons under state GST. The notification amends the earlier notification to include raw cotton (5201) within goods subject to state tax under the reverse charge mechanism, identifying agriculturists as the suppliers and any registered person as the recipient required to pay the state tax, effected by amendment to Notification F.12(56)FD/Tax/2017-Pt-I-43 under section 9(3) of the Rajasthan Goods and Services Tax Act, 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.
Reverse charge mechanism now applies to raw cotton supplied by agriculturists to registered persons under state GST.
The notification amends the earlier notification to include raw cotton (5201) within goods subject to state tax under the reverse charge mechanism, identifying agriculturists as the suppliers and any registered person as the recipient required to pay the state tax, effected by amendment to Notification F.12(56)FD/Tax/2017-Pt-I-43 under section 9(3) of the Rajasthan Goods and Services Tax Act, 2017.
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