Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017
Summary and updation of Notification No 4/2017 Integrated Tax (Rate):-
Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017 imposes Reverse charge on Inter State supplies of certain specified goods under section 5 (3) of IGST Act 2017 .i.e recipient is liable to pay GST instead of supplier of goods.[ Refer GST RCM : Reverse Charge Mechanism : Analysis]
This Notification is AMENDED BY, CORRIGENDUM GSR 757(E) Dated 30.06.2017 , Notification No 37/2017 Integrated Tax (Rate) Dated 13th October, 2017 , Notification No 45/2017 Integrated Tax (Rate) Dated 14th November, 2017 , Notification No 12/2018 Integrated Tax (Rate) New Delhi, the May 28th 2018
Refer Notes below this Notification for Amendments .
Notification No.4/2017-Integrated Tax (Rate) (As Amended and updated till date)
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.4/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (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, subheading, 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 goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:-
TABLE
| S. No. | Tariff item, sub-heading, heading or Chapter | Description of supply of Goods | Supplier of goods | Recipient of supply |
| (1) | (2) | (3) | (4) | (5) |
| 1. | 0801 | Cashew nuts, not shelled or peeled | Agriculturist | Any registered person |
| 2. | 1404 90 10 | Bidi wrapper leaves (tendu) | Agriculturist | Any registered person |
| 3. | 2401 | Tobacco leaves | 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 |
| 2 [ 4A. | 5201 | Raw cotton | Agriculturist | 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 (Regulation) Act, 1998 (17 of 1998). |
| 3 [ 6. | Any Chapter | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Central Government, State Government, Union territory or a local authority | Any registered person ] |
[Note -4]
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 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). | |
| (2) | The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. |
2. This notification shall come into force with effect from the 1st day of July, 2017.
Notes
4 Sr No 7 inserted by Notification No 12/2018 Integrated Tax (Rate) New Delhi, the May 28th 2018
GST Reverse Charge Mechanism : Free Study Material
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