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of <h1>India's Notification 4/2017: Reverse Charge on Goods like Cashew Nuts, Silk Yarn, and Metal Scrap Under IGST Act 2017.</h1> The Government of India issued Notification No. 4/2017 under the Integrated Goods and Services Tax Act, 2017, specifying certain goods subject to reverse charge. This means the recipient of the goods, rather than the supplier, is liable to pay the integrated tax. The specified goods include cashew nuts, bidi wrapper leaves, tobacco leaves, certain essential oils, silk yarn, raw cotton, lottery supplies, used vehicles, and metal scrap. The notification outlines the applicable tariff items and identifies the supplier and recipient categories. This notification took effect on July 1, 2017, with subsequent amendments detailed in later notifications.
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