Reverse charge on certain specified supplies of goods under section 5 (3)
04\/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 4\/2017-Integrated Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 669(E). – In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 integrated tax shall be paid on reverse charge basis by the recipient of the 1[inter-state] supply of such <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed 14-11-2017, w.e.f. 15-11-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Reverse charge on certain specified supplies of goods under section 5 (3)04\/2017 Dated:- 28-6-2017 Integrated GST (IGST) RateGSTIGST RateIGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 4\/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 669(E). – In exercise of the powers conferred by sub-section (3) of section 5 of … Continue reading “Reverse charge on certain specified supplies of goods under section 5 (3)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4005","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4005"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4005\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAny registered person
\n3[4A.
\n5201
\nRaw cotton
\nAgriculturist
\nAny registered person]
\n5.
\n–
\nSupply of lottery.
\nState Government, Union Territory or any local authority
\nLottery 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).
\n2[6.
\nAny Chapter
\nUsed vehicles, seized and confiscated goods, old and used goods, waste and scrap
\n7[Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority.]
\nAny registered person]
\n4[7.
\n\tAny Chapter
\n\tPriority Sector Lending Certificate
\n\tAny registered person
\n\tAny registered person]
\n\t8[8.
\n\t72, 73, 74, 75, 76, 77, 78, 79, 80<\/p>\n
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\n4. Inserted vide Notification No. 12\/2018-Integrated Tax (Rate) dated 28-05-2018
\n5. Inserted vide NOTIFICATION No. 10\/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n6. Substituted vide NOTIFICATION NO. 14\/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
\n\t"5[3A.
\n33012400,
\n33012510,
\n33012520,
\n33012530,
\n33012540
\nFollowing essential oils other than those of citrus fruit namely: –
\na) Of peppermint (Mentha piperita);
\nb) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate).
\nAny Unregistered Person
\nAny Registered Person]"
\n7. Substituted vide NOTIFICATION No. 22\/2023- Integrated 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"
\n8. Inserted vide Notification No. 06\/2024- Integra<\/p>\n
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