https://www.taxtmi.com/notifications?id=123259 Supply of raw cotton (HSN 5201) is made subject to the reverse charge mechanism where an agriculturist supplies raw cotton to any registered person, rendering the registered recipient liable to pay tax. The amendment inserts a specific table entry classifying the supplier as "Agriculturist" and the recipient as "Any registered person," effective from 15 November 2017. en-us Fri, 17 Nov 2017 00:00:00 +0530 Tue, 26 Dec 2017 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123259 Supply of raw cotton (HSN 5201) is made subject to the reverse charge mechanism where an agriculturist supplies raw cotton to any registered person, rendering the registered recipient liable to pay tax. The amendment inserts a specific table entry classifying the supplier as "Agriculturist" and the recipient as "Any registered person," effective from 15 November 2017. Notifications GST - States Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123259