CGST(rate) Notification no.43/2017 regarding reverse charge on raw cotton

CGST(rate) Notification no.43/2017 regarding reverse charge on raw cotton

Seeks to amend notification 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 THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)

Notification No. 43/2017-Central Tax (Rate)

New Delhi, the 14th November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the CentralGoods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification ofthe Government of India in the Ministry of Finance (Department of Revenue), No.4/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017,namely:- In the said notification, in the TABLE, - (i) after Sl. No. 4 and the entries relating thereto, the following serial number and the entriesshall be inserted, namely: -

4A

5201

Raw cotton

Agriculturist

Any registered person.

2. This notification shall come into force with effect from the 15th day of November, 2017.

[F. No. 354/320/2017- TRU]

(Ruchi Bisht) Under Secretary to Government of India