Reverse charge on specified supply of goods under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017
KA.NI.-2-851/XI-9(47)/17 Dated:- 30-6-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
NOTIFICATION
No. KA. NI.-2-851/XI-9(47)/17-U.P. Act-1-2017-Order-(18)-2017
Lucknow: Dated: June 30, 2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, is pleased to specify 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
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ves
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
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