SECTION 9 OF THE CGST ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS
NOTIFICATION NO. 4/2017-CENTRAL TAX (RATE), DATED 28-6-2017
[AS AMENDED BY NOTIFICATIONS NO.36/2017-CENTRAL TAX (RATE), DATED 13-10-2017; NO.43/2017-CENTRAL TAX (RATE), DATED 14-11-2017 AND NO.11/2018-CENTRAL TAX (RATE), DATED 28-5-2018]
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:—
|(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.