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    <title>Supply of goods-Payment of state tax on reverse charge basis by recipient.</title>
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    <description>The notification specifies certain intra state supplies for which Puducherry SGST is payable on reverse charge by the recipient: cashew nuts, bidi wrapper (tendu) leaves and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons; and supply of lottery by government authorities to lottery distributors or selling agents. It directs that all provisions of the Act apply to such recipients, adopts Customs Tariff First Schedule rules for interpretation, and states an effective date of 1 July 2017.</description>
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      <description>The notification specifies certain intra state supplies for which Puducherry SGST is payable on reverse charge by the recipient: cashew nuts, bidi wrapper (tendu) leaves and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons; and supply of lottery by government authorities to lottery distributors or selling agents. It directs that all provisions of the Act apply to such recipients, adopts Customs Tariff First Schedule rules for interpretation, and states an effective date of 1 July 2017.</description>
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