This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of raw cotton by an agriculturist to any registered person as liable to IGST under reverse charge. The recipient is made responsible for payment of tax. The measure addresses tax leakage and ensures compliance in the cotton supply chain.

Issued for earlier notification?
Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).