https://www.taxtmi.com/notifications?id=123708 Amends Notification No. 04/2017 to insert raw cotton (HSN 5201) into the notification table so that where the supplier is an agriculturist and the recipient is any registered person, the supply falls under the reverse charge mechanism. The amendment implements the GST Council decision and takes effect from the fifteenth day of November, 2017. en-us Tue, 14 Nov 2017 00:00:00 +0530 Fri, 19 Jan 2018 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123708 Amends Notification No. 04/2017 to insert raw cotton (HSN 5201) into the notification table so that where the supplier is an agriculturist and the recipient is any registered person, the supply falls under the reverse charge mechanism. The amendment implements the GST Council decision and takes effect from the fifteenth day of November, 2017. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123708