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

By | June 29, 2017
(Last Updated On: June 3, 2018)

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 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
2 [ 4A.5201Raw cottonAgriculturistAny 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 (Regulation) Act, 1998 (17 of 1998).

3 [ 6.Any ChapterUsed vehicles, seized and confiscated goods, old and used goods, waste and scrapCentral Government, State Government, Union territory or a local authorityAny registered person ]

[Note -4]

Notification No 4/2017 Integrated 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.

2. Inserted by Notification No 45/2017 Integrated Tax (Rate) Dated 14th November, 2017, w.e.f. 15-11-2017.  to give effect to gst council decision regarding reverse charge on raw cotton vide
 1. Substituted for “intra-State” by Corrigendum GSR 757(E), dated 30-6-2017.

GST Reverse Charge Mechanism : Free Study Material

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

[ Origional ] without amendments

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