Reverse charge on Goods under UTGST Notification Archives - Tax Heal https://www.taxheal.com/tag/reverse-charge-on-goods-under-utgst-notification Complete Guide for Income Tax and GST in India Wed, 30 May 2018 09:35:18 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Notification No 4/2017 Union Territory Tax (Rate) :Reverse charge on Goods under UTGST Act Dated the 28th June, 2017 https://www.taxheal.com/notification-no-42017-union-territory-tax-rate.html https://www.taxheal.com/notification-no-42017-union-territory-tax-rate.html#comments Thu, 29 Jun 2017 05:49:14 +0000 http://taxheal.com/?p=34098 Notification No 4/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 Summary and updation of  Notification No 4/2017 Union Territory Tax (Rate) Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 prescribe reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017  i.e recipient is liable to pay GST instead… Read More »

]]> Notification No 4/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

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

Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 prescribe reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017  i.e recipient is liable to pay GST instead of supplier of Services .[ Refer GST RCM : Reverse Charge Mechanism : Analysis] 

This Notification is AMENDED BY NOTIFICATION NO. 36/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017 AND NOTIFICATION NO. 43/2017-UNION TERRITORY TAX (RATE), DATED 14-11-2017 and  Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018

Notification No 4/2017 Union Territory Tax (Rate)

[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-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (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, 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 Union territory 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

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
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 Central Gover-nment, State Government, Union territory or a local authority Any registered person ]

[ For Sr No 7 : refer Note -3 ]

Notification No 11 2018 Central Tax (Rate)

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.

3. Inserted by Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018 w.e.f 28.05.2018

2. Inserted by Notification No. 36/2017-Union Territory Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.

1. Inserted by Notification No. 43/2017-Union Territory Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.

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Notification No 4/2017 Union Territory Tax (Rate)

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