CGST(Rate) Notification No. 4/2017-Central Tax (Rate) dated 28.06.17

CGST(Rate) Notification No. 4/2017-Central Tax (Rate) dated 28.06.17

Reverse charge on certain specified supplies of goods under section 9 (3)

LATEST>>>CGST(rate) Notification no.43/2017 dated 14th November'2017 which seeks to amendnotification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

 

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTEOF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)

Notification No.4/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby specifies the supply of goods, the description ofwhich is specified in column (3) of the Table below and falling under the tariff item, subheading,heading or Chapter, as the case may be, as specified in the corresponding entry incolumn (2) of the said Table, made by the person as specified in the corresponding entry incolumn (4), in respect of which the central tax shall be paid on reverse charge basis by therecipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:-

TABLE

S. No.	Tariff item,sub-heading, heading orChapter	Description ofsupply of Goods	Supplier ofgoods	Recipient of supply
(1)	(2)	(3)	(4)	(5)
1.	0801	Cashew nuts, notshelled or peeled	Agriculturist	Any registered person
2.	1404 90 10	Bidi wrapper leaves(tendu)	Agriculturist	Any registered person
3.	2401	Tobacco leaves	Agriculturist	Any registered person
4.	5004 to 5006	Silk yarn	Any personwho manufacturessilk yarn fromraw silk or silkworm cocoonsfor supply ofsilk yarn	Any registered person
5.	-	Supply of Lottery	StateGovernment, UnionTerritory or any localauthority	Lottery distributor or sellingagent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaningas assigned to it in clause (c) of Rule 2 of the Lotteries(Regulation)Rules, 2010, made under the 2 provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of1998).

Explanation.

(1) In this Table, tariff item, sub-heading, heading and Chapter shall meanrespectively a tariff item, sub-heading, heading or chapter, as specified in the First Scheduleto 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 and Chapter Notes and the General Explanatory Notes of theFirst Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F.No.354/117/2017-TRU]

(Mohit Tewari) Under Secretary to the Government of India