Reverse charge on certain specified supplies of goods u/s 9(3) of the Telangana Goods and Services Tax Act, 2017 - 4/2017-State Tax (Rate) - Telangana SGST

Reverse charge on specified intra state supplies: recipient must pay state tax for listed goods including cashew, tobacco, silk and lottery.

The notification prescribes reverse charge on designated intra state supplies so that the recipient pays State tax: cashew nuts (not shelled/peeled), bidi wrapper leaves, tobacco leaves (supplied by agriculturists), silk yarn manufactured from raw silk or cocoons (supplied by manufacturers of silk yarn), and supply of lottery by State/local authorities to lottery distributors or selling agents. Recipients are generally 'any registered person.' Interpretation of tariff items follows the First Schedule to the Customs Tariff Act, and the measure takes effect from 1 July 2017.