reverse charge on Goods under gst notification Archives - Tax Heal https://www.taxheal.com/tag/reverse-charge-on-goods-under-gst-notification Complete Guide for Income Tax and GST in India Sat, 21 Oct 2023 05:58:46 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Notification No 4/2017 Central Tax (Rate) :Reverse charge on certain specified supplies of goods u/s 9(3) CGST Act : Dated  28th June, 2017 https://www.taxheal.com/notification-no-42017-central-tax-rate.html https://www.taxheal.com/notification-no-42017-central-tax-rate.html#comments Wed, 28 Jun 2017 23:26:32 +0000 http://taxheal.com/?p=34015 Notification No 4/2017 Central Tax (Rate) Dated  28th June 2017 Summary and updation of Notification No 4/2017 Central Tax (Rate) Reverse charge on certain specified supplies of goods under section 9 (3) of CGST Act 2017 (LEVY & COLLECTION – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS )  vide Notification No 4/2017 – Central Tax (Rate) Dated… Read More »

]]> Notification No 4/2017 Central Tax (Rate) Dated  28th June 2017

Summary and updation of Notification No 4/2017 Central Tax (Rate)

Reverse charge on certain specified supplies of goods under section 9 (3) of CGST Act 2017 (LEVY & COLLECTION – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS )  vide Notification No 4/2017 – Central Tax (Rate) Dated  28th June 2017.i.e recipient is liable to pay GST instead of supplier of Goods .[ Refer GST RCM : Reverse Charge Mechanism : Analysis]  

This Notification is as AMENDED BY Notification No 36/2017 Central Tax (Rate) Dated 13th October, 2017  , Notification No 43/2017 Central Tax (Rate) Dated 14th November, 2017 , Notification No 11/2018 Central Tax (Rate) Dated 28th May 2018 , NOTIFICATION NO. 10/2021-CENTRAL TAX (RATE), DATED 30-9-2021 AND NOTIFICATION NO. 14/2022-CENTRAL TAX (RATE), DATED 30-12-2022

Notification No 4/2017 Central Tax (Rate) Dated  28th June 2017 (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-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (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, 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 central tax shall be paid on reverse charge basis by the recipient of the intra-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[3A.
3301 24 00,
3301 25 10,
3301 25 20,
3301 25 30,
3301 25 40,
3301 25 90
Following essential oils other than those of citrus fruit namely: –
(a) Of peppermint (Mentha piperita);
(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis
Any unregistered person Any registered person]
4. 5004 to 5006 Silk yarn Any person who manufactures silk yam from raw silk or silk worm cocoons for supply of silk yarn Any registered person
1 [ 4A. 5201 Raw cotton Agriculturist Any registered person ]
5. Supply of lottery State Govern-ment, 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).
2 [ 6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap 5 [Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union
territory or a local authority.]		 Any registered person ]
3 [ 7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person ]

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 on Notification No 4/2017 Central Tax (Rate) Dated  28th June 2017

5. Substituted by Notification No. 19/2023-Central Tax (Rate)Dated 19.10.2023 w.e.f 20.10.2023

4. Substituted by Notification No. 14/2022-Central Tax (Rate), dated 30-12-2022, w.e.f. 1-1-2023. Prior to its substitution, Sl. No. 3A as inserted by Notification No. 10/2021-Central Tax (Rate), dated 30-9-2021, w.e.f. 1-10-2021, read as under:
“3A.
33012400,
33012510,
33012520,
33012530,
33012540
Following essential oils other than those of citrus fruit namely: –
(a) Of peppermint (Menthapiperita);
(b) Of other mints : Spearmint oil (exmenthaspicata),
Water mint-oil (exmentha aquatic), Horsemint oil (exmenthasylvestries), Bergament oil (ex-mentha citrate).
Any Unregistered Person
Any Registered Person”

 

 

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