Reverse charge on certain specified supplies of goods under section 7(3)
04/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.4/2017-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 713 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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 Union territory tax shall be paid on reverse charge basis by the recipient of the intra-sta
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]
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
2[4A
5201
Raw cotton
Agriculturist
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).
1[6.
Any Chapter
Used vehicles, seized and confiscated goods, old and used goods, waste and scrap
6[Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.]
Any registered person]
3[7.
Any Chapter
Priority Sector Lending Certificate
Any registered person
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5-11-2017
3.
Inserted vide Notification No. 11/2018- Union Territory Tax (Rate) dated 28-05-201
4.
Inserted vide NOTIFICATION NO. 10/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
5.
Substituted vide NOTIFICATION NO. 14/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
"4[3A.
33012400,
33012510,
33012520,
33012530,
33012540
Following essential oils other than those of citrus fruit namely: –
a) Of peppermint (Mentha piperita);
b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate).
Any Unregistered Person
Any Registered Person]"
6.
Substituted vide NOTIFICATION No. 19/2023-Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "Central Government, State Government, Union territory or a local authority"
7.
Inserted vide Notification No. 0
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