Reverse charge on certain specified supplies of goods u/s 9(3) - 04/2017 - Central GST (CGST) Rate

Reverse charge on specified goods: central tax payable by recipient for intra state supplies of listed goods under section 9(3).

Specification of reverse charge liability under section 9(3) designates that central tax on certain intra state supplies of goods listed by tariff item is to be paid by the recipient. The Table pairs each described good with the class of supplier (for example agriculturists, unregistered persons, specified manufacturers or government bodies) and the class of recipient (generally any registered person or specified agents), making the recipient responsible for central GST on such supplies and subjecting that recipient to all provisions of the CGST Act.