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    <title>Reverse charge on specified supply of goods under section 9(3) of the Gujarat Goods and Services Tax Act, 2017</title>
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    <description>Notification specifies reverse charge under section 9(3) Gujarat GST effective 1 July 2017 for four goods categories-cashew nuts (0801), bidi wrapper leaves (14049010), tobacco leaves (2401) and silk yarn (5004-5006)-where suppliers (agriculturists for the first three; manufacturers of silk yarn from raw silk for the fourth) supply to any registered person who must pay State tax on reverse charge; tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply.</description>
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      <description>Notification specifies reverse charge under section 9(3) Gujarat GST effective 1 July 2017 for four goods categories-cashew nuts (0801), bidi wrapper leaves (14049010), tobacco leaves (2401) and silk yarn (5004-5006)-where suppliers (agriculturists for the first three; manufacturers of silk yarn from raw silk for the fourth) supply to any registered person who must pay State tax on reverse charge; tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply.</description>
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