Reverse charge on certain specified supplies of goods under section 7(3)
04\/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No.4\/2017-Union Territory Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 713 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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 Union territory tax shall be paid on reverse charge basis by the recipient of the intra-sta<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5-11-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Reverse charge on certain specified supplies of goods under section 7(3)04\/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.4\/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 713 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of … Continue reading “Reverse charge on certain specified supplies of goods under section 7(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-4133","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4133","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=4133"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4133\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\t4.
\n\t5004 to 5006
\n\tSilk yarn
\n\tAny person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
\n\tAny registered person
\n\t2[4A
\n\t5201
\n\tRaw cotton
\n\tAgriculturist
\n\tAny registered person]
\n\t5.
\n\t–
\n\tSupply of lottery.
\n\tState Government, Union Territory or any local authority
\n\tLottery distributor or selling agent.
\n\tExplanation.- 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).
\n\t1[6.
\n\tAny Chapter
\n\tUsed vehicles, seized and confiscated goods, old and used goods, waste and scrap
\n\t6[Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.]
\n\tAny registered person]
\n\t3[7.
\n\tAny Chapter
\n\tPriority Sector Lending Certificate
\n\tAny registered person<\/p>\n
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\n\t3.
\n\tInserted vide Notification No. 11\/2018- Union Territory Tax (Rate) dated 28-05-201
\n\t4.
\n\tInserted vide NOTIFICATION NO. 10\/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n\t5.
\nSubstituted vide NOTIFICATION NO. 14\/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
\n\t"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]"
\n\t6.
\n\tSubstituted vide NOTIFICATION No. 19\/2023-Union Territory 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"
\n\t7.
\n\tInserted vide Notification No. 0<\/p>\n
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