Dear Friends

Govt has issued a Notification no 04/2017 central tax rate which provides goods  on which GST is to be paid on reverse charge basis.

(a) Cashew Nuts

(b) Bidi Wrapper leaves (tendu leaves)

(c) Tobacco Leaves

(d) Silk Yarn

(e) Supply of Lottery

In following goods supplier is not required to deposit GST and

Receiver of Goods will be required to deposit GST

Please download notification from below.

Thanks

CA Rahul Gupta