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Reverse Charge on Goods and Services –

(a) Reverse Charge on Goods and Services –

i) Reverse Charge on Goods –

Notification No. 4/2017- Central Tax (Rate) dt. 28.06.2017 has notified following goods in respect of which tax shall be paid by the recipient as per the provisions of Section 9(3) of the CGST Act –

Sr.
No.

 Tariff
Heading		 Description of supply of goods Supplier of goods

Recipient of supply

1

 0801 Cashew nuts, not shelled or peeled. Agriculturist Any registered person

2

 14049010 Bidi  wrapper leaves (Tendu) Agriculturist Any registered person

3

 2401 Tobacco leaves Agriculturist Any registered person

4

 5201 Raw Cotton Agriculturist Any registered person

5

 5004         to

5006

 Silk yarn Any person who manufactures silk from raw silk or silk worm, cocoons for supply of silk yarn Any registered person

6

 — Supply of lottery. State Government,

Union Territory or any local authority.

 Lottery distributor or selling agent.

7

 Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Govt. State Govt. Union Territory or a local authority. Any Registered person.

 

 

GST-Goods and Service Tax | Tina Saha |