Seeks to amend notification No. 4/2017-Central Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods - 36/2017 - Central GST (CGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Reverse charge applies where government entities supply used, seized or scrap goods to registered persons, making recipients liable. Amendment inserts an entry in Notification No.4/2017 to subject supplies described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap (from any tariff chapter) to reverse charge, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge applies where government entities supply used, seized or scrap goods to registered persons, making recipients liable.
Amendment inserts an entry in Notification No.4/2017 to subject supplies described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap (from any tariff chapter) to reverse charge, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.