TMI BlogReverse charge on certain specified supplies of goods under section 5 (3)X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y local 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, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 2 [6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap 7 [ Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority. ] Any registered person] 4 [ 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ] 7. Substituted vide NOTIFICATION No. 22/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, Central Government, State Government, Union territory or a local authority - Notification Tax Management India - taxmanagementindia - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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