No. 04/2017 - Central GST, (CGST Rate Notification)

G.S.R. 676 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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 central 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

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 provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).

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

Central Government, 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]

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 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-Central Tax (Rate) dated 28-05-2018