Notification No.4 – Reverse Charge related Notification under KGST Act, 2017.
04/2017 Dated:- 29-6-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04/2017)
No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017.
In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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
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Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of raw silk yarn
Any registered person
5.
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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 (Central Act 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 i
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