Regarding applicability of Reverse Charge

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....HEREFORE, In exercise of the powers conferred by sub-section (3) of section 9 of the Uttarkhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor in continuation of the recommendations of the Council is pleased to allow 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, heading or chapter ....

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.... 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. Explanation.- For the purposes of t....