Notification No. 43/2017
Date: November 14, 2017
Subject: Extension of reverse charge mechanism on raw cotton.
Description:
This notification amends Notification No. 4/2017–Central Tax (Rate) to bring supply of raw cotton by an agriculturist to any registered person under reverse charge mechanism. The tax liability is shifted to the registered recipient to ensure compliance in agricultural commodity transactions.
Issued for earlier notification?
Yes — amends Notification No. 4/2017–Central Tax (Rate).