Reverse charge on specified supply of goods under section 9(3) of the Gujarat Goods and Services Tax Act, 2017
04/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 4/2017-State Tax (Rate)
Dated the 30th June, 2017
No.(GHN-33)GST-2017/S.9(3)(1)-TH:-In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 o
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y 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
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. T
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