GST on Supply of Raw Cotton by Agriculturist will be paid by Recipient under Reverse Charge: CBEC issues Notification

The Central board of Excise and Customs (CBEC) has notified that, Goods and Services Tax (GST) on supply of Raw Cotton by agriculturist will be liable to be paid by the recipient of such supply under reverse charge mechanisam (RCM).

The notification shall come into force with effect from today.

The Central Government had earlier deferred the implementation of provisions relating to reverse charge mechanism and it will be applicable from 1st April 2018.