Notification prescribing reverse charge on certain specified supplies of goods under section 9(3)

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....e Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to specify 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, hea....

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.... registered person 3. 2401 Tobacco leaves 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 any local authority Lottery distributor or selling agent. Explanatio....