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    <title>seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.</title>
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    <description>Notification No. 43/2017-Central Tax (Rate) inserts Sl. No. 4A for HS 5201 (raw cotton) into the CGST rate Table, designating the supplier class as Agriculturist and the recipient class as Any registered person, thereby implementing the reverse charge mechanism; the amendment takes effect from the fifteenth day of November, 2017.</description>
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