(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. |
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. |