Integrated Tax (Rate) Notification No. 4 of 2017 DT 28th June, 2017, GST

 

Notification No. 4/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 4/2017 – Integrated Tax (Rate) is Extracted Below:

             Notification No. 4/2017 – Integrated Ta (Rate) , GST

 

 

 

[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, 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 integrated 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.

Tariff item,

Description of

Supplier of

Recipient of supply

No.

sub-heading,

supply of Goods

 

goods

 

 

 

heading or

 

 

 

 

 

 

 

Chapter

 

 

 

 

 

 

(1)

(2)

 

(3)

 

(4)

 

(5)

1.

0801

Cashew

nuts,  not

Agriculturist

 

Any registered person

 

 

shelled or peeled

 

 

 

 

2.

1404 90 10

Bidi

wrapper

Agriculturist

 

Any registered person

 

 

leaves (tendu)

 

 

 

 

3.

2401

Tobacco leaves

Agriculturist

 

Any registered person

4.

5004 to 5006

Silk yarn

Any

person

Any registered person

 

 

 

 

who

 

 

 

 

 

 

 

manufactures

 

 

 

 

 

silk

yarn  from

 

 

 

 

 

raw silk or silk

 

 

 

 

 

worm  cocoons

 

 

 

 

 

for

supply

of

 

 

 

 

 

silk yarn

 

 

5.

-

Supply of lottery.

State

 

Lottery  distributor  or  selling

 

 

 

 

Government,

 

agent.  Explanation.-  For  the

 

 

 

 

Union

 

purposes of this entry, lottery

 

 

 

 

Territory

or

distributor or selling agent has

 

 

 

 

any

local

the same meaning as assigned

 

 

 

 

authority

 

to it in clause (c) of Rule 2 of

 

 

 

 

 

 

 

theLotteries(Regulation)

 

 

 

 

 

 

 

Rules,  2010,  made  under  the

 

 

 

 

 

 

 

provisions of sub section 1 of

 

 

 

 

1

 

 

 

 

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.

 

  1. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU]

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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