Notification no 4/2017 Central Tax (Rate) date on 28th June, 2017, GST
The extract of GST Notification No. 4/2017- Central Tax (Rate) is given below:
Notification No. 4/2017- Central Tax (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-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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 central 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
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S.
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Tariff item,
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Description of
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Supplier of
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Recipient of supply
|
|
No.
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sub-heading,
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supply of Goods
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goods
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heading or
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|
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Chapter
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(1)
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(2)
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(3)
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(4)
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(5)
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1.
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0801
|
Cashew
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nuts, not
|
Agriculturist
|
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Any registered person
|
|
|
|
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shelled or peeled
|
|
|
|
|
|
|
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2.
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1404 90 10
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Bidi
|
wrapper
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Agriculturist
|
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Any registered person
|
|
|
|
|
leaves (tendu)
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|
|
|
|
|
|
|
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3.
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2401
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Tobacco leaves
|
Agriculturist
|
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Any registered person
|
|
|
4.
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5004 to 5006
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Silk yarn
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Any
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person
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Any registered person
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|
|
|
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|
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who
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|
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|
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manufactures
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|
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|
|
|
|
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silk
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yarn from
|
|
|
|
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|
|
|
|
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raw silk or silk
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|
|
|
|
|
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worm cocoons
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|
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|
|
|
|
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for
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supply
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of
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silk yarn
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|
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|
|
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5.
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-
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Supply of lottery.
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State
|
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Lottery
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distributor or
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selling
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|
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Government,
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agent.
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|
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Union
|
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Explanation.- For the purposes
|
|
|
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Territory
|
or
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of this entry, lottery distributor
|
|
|
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any
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local
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or selling agent has the same
|
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|
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authority
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meaning as assigned to it in
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clause (c) of Rule 2 of the
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Lotteries
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(Regulation)
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Rules,
|
|
|
|
|
|
|
|
|
2010,
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made
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under
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the
|
|
|
|
|
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1
|
|
|
|
|
|
|
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.
- 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