Supply of goods-Payment of state tax on reverse charge basis by recipient. - G.O.Ms. No. 04/2017- Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 04/2017- Puducherry GST (Rate) Puducherry, dated 29.06.2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) , the Lieutenant-Governor, Puducherry, 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, sub-heading, 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 state 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. 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 5. - Supply of lottery. State Government, Union Territory or local any 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, the 2010, made under 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. (By order of the Lieutenant-Governor) (Dr. V. CANDAVELOU, I.A.S.) Commissioner-cum-Secretary to Government (Finance)