Regarding applicability of Reverse Charge

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..... NOW, THEREFORE, In exercise of the powers conferred by sub-section (3) of section 9 of the Uttarkhand Goods and Services Tax Act, 2017 (06 of 2017) , the Governor in continuation of the recommendations of the Council is pleased to allow to specify the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading o .....

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..... 1. 0801 Cashew nuts , not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves .....

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..... 8). Explanation. (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section .....

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