Supply of goods-Payment of state tax on reverse charge basis by recipient.

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....powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as spec....

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.... Agriculturist Any registered person 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person 5. - Supply of lottery. State Government, Union Territory or local any authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distrib....