The Central Government vide Notification No. 43/2017-Central Tax (Rate) dated November 14, 2017 has notified “supply of raw cotton by agriculturist” as a supply, the tax on which shall be liable to be paid by the recipient of such supply (i.e. any registered person) under reverse charge.

This notification shall come into force with effect from November 15, 2017.

Note: Please also see Notification No. 45/2017 – Integrated Tax (Rate) dated November 14, 2017