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State tax shall be paid on reverse charge basis of the intra-state supply of such goods

GST - States - 04/2017-State Tax (Rate) - Dated:- 29-6-2017 - The 29th June 2017 Notification No. 4/2017-State Tax (Rate) S.O. 71 dated 29th June 2017- In exercise of the powers conferred by sub-section (3) of section 9 of the Bihar Goods and Service .....

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heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the State tax shall be paid on rev .....

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ing or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 1. 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registe .....

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or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, .....

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