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    <title>Seeks to amend Notification no. 4/2017- State 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>Amendment inserts a new notified entry placing reverse charge liability on raw cotton (HSN 5201), specifying the supplier as agriculturist and the recipient as any registered person, thereby shifting tax payment responsibility to the recipient; the insertion modifies the earlier notification and states the date from which the mechanism applies.</description>
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      <description>Amendment inserts a new notified entry placing reverse charge liability on raw cotton (HSN 5201), specifying the supplier as agriculturist and the recipient as any registered person, thereby shifting tax payment responsibility to the recipient; the insertion modifies the earlier notification and states the date from which the mechanism applies.</description>
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