Notification All Notifications Issued for Reverse Charge on Goods Under Section 9(3) of CGST Act

Financial Year: 2017

Dear Friends

                                                             

 

Here is the list of Notifications which has been issued till date for Reverse Charge Applicable on different Goods.

Section 9(3) of CGST Act Applicable for Goods.

 

 

S.No.	Notification No.	Download
1	04/2017 Central Tax Rate
2	36/2017 Central Tax Rate
3	43/2017 Central Tax Rate
4	11/2018 Central Tax Rate
5	10/2021 Central Tax Rate

 

 

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
3A.	33012400, 33012510, 33012520, 33012530, 33012540	Following  essential  oils  other  than  those  of citrus fruitnamely: - a) Of peppermint (Menthapiperita); b) Of  other  mints  :  Spearmint  oil  (ex- menthaspicata),  Water  mint-oil  (ex- mentha  aquatic),  Horsemint oil  (ex- menthasylvestries),    Bergament oil (ex-mentha citrate).	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
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).
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
7.	Any Chapter	Priority Sector Lending Certificate	Any registered person	Any registered person

 

This List will be updated on regular intervals.

 

Thanks

CA Rahul Gupta

+91-80535-55086