Notification No. 4/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

 

The Extract of GST Notification No. 4/2017-Union territory tax (Rate) is

 

Given below:

           

 Notification No. 4/2017 – Union territory 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-Union Territory Tax (Rate)
	New Delhi, the 28th June, 2017
G.S.R.	(E).- In exercise of the powers conferred by sub-section (3) of section 7 of  the

 

Union Territory Goods and Services Tax Act, 2017 (14 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 Union territory 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.

Union

Explanation.- For the purposes of

Territory

or

this  entry,  lottery  distributor  or

any

local

selling   agent   has   the   same

authority

meaning as assigned to it in clause

(c)  of  Rule  2  of  the  Lotteries

(Regulation)

Rules,

2010,

made

under

the

provisions

of

sub

1