Reverse charge on specified supply of goods under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017

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..... rs conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) , the Governor, on the recommendations of the Council, is pleased to specify the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in t .....

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..... led 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 .....

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..... eading , 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, s .....

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