https://www.taxtmi.com/notifications?id=138258 Amendment substitutes the entry at serial number 2 to specify "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 11 May 2022 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138258 Amendment substitutes the entry at serial number 2 to specify "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax. Notifications GST - States Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138258