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    <title>To include cotton under revere charge under section 9(3)</title>
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    <description>The state GST notification inserts an entry for tariff heading 5201, &quot;Raw cotton&quot;, bringing supplies of raw cotton by an agriculturist within the reverse charge mechanism so that the tax is payable by the recipient when the recipient is a registered person; the amendment amends the prior notification and takes effect from the date prescribed in the notification.</description>
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      <description>The state GST notification inserts an entry for tariff heading 5201, &quot;Raw cotton&quot;, bringing supplies of raw cotton by an agriculturist within the reverse charge mechanism so that the tax is payable by the recipient when the recipient is a registered person; the amendment amends the prior notification and takes effect from the date prescribed in the notification.</description>
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