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CGST – Notification No.4/2017 – Central Tax (Rate), dated 28.06.2017

CGST – Notification No.4/2017 – Central Tax (Rate), dated 28.06.2017 – Reverse charge on certain specified supplies of goods under section 9 (3).

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 the Central Goods and Services Tax Act, 2017 (12 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, subheading, 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 central 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
Chapter
Description of
supply of Goods
Supplier of
goods
Recipient of supply
(1) (2) (3) (4) (5)
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 Agriculturist Any registered person
4. 5004 to 5006 Silk yarn Any person
who manufactures
silk yarn from
raw silk or silk
worm cocoons
for supply of
silk yarn
Any registered person
5. Supply of lottery State
Government,
Union Territory or
any local authority
Lottery 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. –

(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 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.

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

(Mohit Tewari)
Under Secretary to the Government of India

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