Reverse charge on certain specified supplies of goods under section 7(3) - 04/2017 - Union Territory GST (UTGST) Rate

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. 713 (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. No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 1. 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person 5 [ 3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Any unregistered person Any registered person ] 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person 2 [4A 5201 Raw cotton Agriculturist Any registered person] 5. - Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation .- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 1 [6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap 6 [ Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. ] Any registered person] 3 [ 7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person] 7 [ 8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person ] 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. 2. 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 ******************** Notes: 1. Inserted vide Notification No. 36/2017 UT (Rate) dated 13-10-2017 2. Inserted vide Notification No. 43/2017 dated 14-11-2017, w.e.f. 15-11-2017 3. Inserted vide Notification No. 11/2018- Union Territory Tax (Rate) dated 28-05-201 4. Inserted vide NOTIFICATION NO. 10/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 5. Substituted vide NOTIFICATION NO. 14/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 4 [ 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ] 6. Substituted vide NOTIFICATION No. 19/2023-Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, Central Government, State Government, Union territory or a local authority 7. Inserted vide Notification No. 06/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024