Notification No. 4/2017 Integrated Tax (Rate) DT on 28^th 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