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
[ For Sr No 7 : refer Note -3 ]
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.
GST Reverse Charge Mechanism : Free Study Material
Download Complete PDF Notification No 4/2017 Union Territory Tax (Rate) Dated the 28th June, 2017
[ Origional ] without amendments
Related Topic on GST
| Topic | Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | Central Tax Circulars / Orders |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
Notification No 4/2017 Union Territory Tax (Rate) , Notification No 4/2017 UT (Rate) updated,Reverse charge on Goods under UTGST Notification,Reverse charge on Goods under UGST updated Notification, gst reverse charge list ,gst reverse charge notification, reverse charge mechanism gst examplereverse charge list under gst updated,reverse charge under gst notificationreverse charge mechanism under gst in india,