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Notification No. 4/2017 – Integrated Tax (Rate): Reverse charge on certain specified supplies of goods under section 5 (3)

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Important Keyword: F.No.354/117/2017-TRU, Notification No. 4/2017 – Integrated Tax (Rate).

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 4/2017 – Integrated Tax (Rate)

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

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies 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 or Chapter,

as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the integrated tax shall be paid on reverse charge basis by the recipient 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 or ChapterDescription of supply of GoodsSupplier of goodsRecipient of supply
(1)(2)(3)(4)(5)
1.0801Cashew  nuts,  not shelled or peeledAgriculturistAny registered person
2.1404 90 10Bidi                  wrapper leaves (tendu)AgriculturistAny registered person
3.2401Tobacco leavesAgriculturistAny registered person
4.5004 to 5006Silk yarnAny              person who manufactures silk yarn from raw silk or silk worm cocoons for  supply  of silk yarnAny registered person
5.Supply of lottery.State Government, Union Territory                   or any                 local authorityLottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of
    section 11 of      the Lotteries (Regulations) Act, 1998 (17 of 1998).

Explanation.–

  • 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).
  • 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 the First 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.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 14/2017 – Integrated Tax (Rate) GST: To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator.

Web Stories: Notification No. 14/2017 – Integrated Tax (Rate) GST: To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001196/ENG/Notifications

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