Prescribing reverse charge on certain specified supplies of Goods u/s 9(3) of the Odisha Goods and Services Tax Act, 2017

Prescribing reverse charge on certain specified supplies of Goods u/s 9(3) of the Odisha Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=120745 Prescription of reverse charge under section 9(3) of the Odisha GST Act specifies that State tax on listed intra state goods - cashew nuts (unshelled), bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk/cocoons), and supply of lottery - shall be paid by the recipient. Suppliers are identified (agriculturists; manufacturers of silk yarn; State/UT or local authority for lotteries) and recipients are specified (any registered person; lottery distributor/selling agent). Customs Tariff First Schedule interpretation rules and a definition cross reference for lottery distributors apply. en-us Thu, 29 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:18:00 +0530 TaxTMI RSS Generator Prescribing reverse charge on certain specified supplies of Goods u/s 9(3) of the Odisha Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=120745 Prescription of reverse charge under section 9(3) of the Odisha GST Act specifies that State tax on listed intra state goods - cashew nuts (unshelled), bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk/cocoons), and supply of lottery - shall be paid by the recipient. Suppliers are identified (agriculturists; manufacturers of silk yarn; State/UT or local authority for lotteries) and recipients are specified (any registered person; lottery distributor/selling agent). Customs Tariff First Schedule interpretation rules and a definition cross reference for lottery distributors apply. Notifications GST - States Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120745