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Notification regarding Reverse charge on certain specified supplies of goods under section 9 (3) of the HGST Act,2017

GST - States - 38/ST-2 - Dated:- 30-6-2017 - HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th June, 2017 No. 38/ST-2 - In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Ac .....

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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 basi .....

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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. 2 .....

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rritory or any 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 .....

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