Reverse charge on certain specified supplies of goods u\/s 9(3)
04\/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No.4\/2017-Central Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 676 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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 central tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the c<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom raw silk or silk worm cocoons for supply of silk yarn = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Reverse charge on certain specified supplies of goods u\/s 9(3)04\/2017 Dated:- 28-6-2017 Central GST (CGST) RateGSTCGST RateCGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.4\/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 676 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods … Continue reading “Reverse charge on certain specified supplies of goods u\/s 9(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-4035","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4035","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=4035"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4035\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAny registered person
\n2[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.
\nExplanation.- 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 provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
\nLotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
\n1[6.
\nAny Chapter
\nUsed vehicles, seized and confiscated goods, old and used goods, waste and scrap
\n6[Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.]
\nAny registered person.]
\n\t3[7.
\n\tAny Chapter
\n\tPriority Sector Lending Certificate
\n\tAny registere<\/p>\n
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\n3.
\nInserted vide Notification No. 11\/2018-Central Tax (Rate) dated 28-05-2018
\n4.
\nInserted vide NOTIFICATION NO. 10\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n5.
\nSubstituted vide NOTIFICATION NO. 14\/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
\n"4[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]"
\n6.
\nSubstituted vide NOTIFICATION No. 19\/2023-Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,
\n"Central Government, State Government, Union territory or a local authority"
\n\t7.
\n\tInserted vide Notification No. 06\/2024-Central Tax (Rate) dated 08-10-2024 w.e.<\/p>\n
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