Supply of raw cotton: new entry clarifies applicability to agriculturists and registered persons under state GST. The notification amends Notification No.4 by inserting a new TABLE entry (serial 4A) for HS code 5201 specifying raw cotton as supplied by an agriculturist to any registered person, thereby clarifying the notification's applicability to such supplies; the amendment is made under sub section (3) of section 9 of the Assam GST Act and is 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.
Supply of raw cotton: new entry clarifies applicability to agriculturists and registered persons under state GST.
The notification amends Notification No.4 by inserting a new TABLE entry (serial 4A) for HS code 5201 specifying raw cotton as supplied by an agriculturist to any registered person, thereby clarifying the notification's applicability to such supplies; the amendment is made under sub section (3) of section 9 of the Assam GST Act and is effective from 15 November 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
