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    <title>seeks to amend notification no. 42017-State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charges.</title>
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    <description>The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.</description>
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      <description>The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.</description>
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