Reverse charge on certain specified supplies of goods under section 7(3) - 04/2017 - Union Territory GST (UTGST) Rate

Reverse charge on specified supplies makes the registered recipient liable to pay Union Territory GST on intra state supplies.

The notification requires that Union Territory tax on specified intra state supplies of listed goods be paid on reverse charge by the recipient; it identifies supplier categories (e.g., agriculturists, unregistered persons, certain government entities) and corresponding recipients (primarily registered persons or designated distributors), lists the goods covered (including cashew nuts, bidi wrapper leaves, tobacco leaves, certain essential oils, silk yarn, raw cotton, lottery supplies, used/old goods, priority sector lending certificates and metal scrap), and applies the UTGST Act provisions and Customs Tariff interpretive rules to these transactions.