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Notification No. 04/2017 - Central...

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Notification No. 04/2017 - Central Tax (Rate) dated 28-06-2017 [Supply of Goods taxable under RCM]

Notification No. 04/2017-Central Tax (Rate) dt. 28-06-2017

G.S.R. (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

[1][3A.

33012400, 33012510, 33012520, 33012530, 33012540, 33012590

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

Ant 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).

[3][6.

Any Chapter

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

[4][Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority]

Any registered person]

[5][7.

Any Chapter

Priority Sector Lending Certificate

Any registered Person

Any registered person]

[6][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.

 

[1] Entry substituted by Notification No. 14/2022 Central Tax (Rate) dt. 30-12-2022 wef 01-01-2023. Entry inserted by Notification No. 10/2021 Central Tax (Rate) dt. 30-09-2021 as

3A.

33012400, 33012510, 33012520, 33012530, 33012540

Following essential oils other than those of citrus fruit namely:-

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

 

[2] Entry inserted by Notification No. 43/2017 Central Tax (Rate) dt. 15-11-2017.

[3] Entry inserted by Notification No. 36/2017 Central Tax (Rate) dt. 13-10-2017.

[4] Substituted for words “Central Government, State Government, Union territory or a local authority” by Notification No. 19/2023 Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.

[5] Entry inserted by Notification No. 11/2018 Central Tax (Rate) dt. 28-05-2018.

[6] Entry inserted by Notification No. 06/2024 Central Tax (Rate) dt. 08-08-2024 wef 10-10-2024.

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