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Reverse charge on certain specified supplies of goods under section 5 (3)

Goods and Services Tax - 04/2017 - Dated:- 28-6-2017 - 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. 669(E). - In exercise of the powers conferred b .....

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f 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 .....

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ch 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 .....

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ilk yarn Any registered person 3[4A. 5201 Raw cotton Agriculturist Any registered person] 5. - Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this en .....

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of 1998). 2[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person] Explanation.- (1) In this Table, tariff item .....

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