Reverse charge on goods under IGST Act 2017 – Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017
(Last Updated On: October 14, 2017)

Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017

Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017 : Reverse charge on certain specified supplies of goods under section 5 (3) of IGST Act 2017

[ Seeks to amend above notification No. 4/2017-Integrated Tax (Rate) vide Notification No 37/2017 Integrated Tax (Rate) Dated 13th October, 2017 ]

Download Complete PDF Notification No.4/2017-Integrated Tax (Rate) Dated 28th June, 2017

[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 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 ChapterDescription of supply of GoodsSupplier of goodsRecipient of supply
(1)(2)(3)(4)(5)
1.0801Cashew nuts, not shelled or peeledAgriculturistAny registered person
2.1404 90 10Bidi wrapper leaves (tendu)AgriculturistAny registered person
3.2401Tobacco leavesAgriculturistAny registered person
4.5004 to 5006Silk yarnAny person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarnAny registered person
5.Supply of lotteryState Government, Union Territory or any local authorityLottery 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 (Regulations) Act, 1998 (17 of 1998).

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.

Download Complete PDF Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017

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3 thoughts on “Reverse charge on goods under IGST Act 2017 – Notification No 4/2017 Integrated Tax (Rate) Dated 28th June, 2017

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