Reverse charge on certain specified supplies of goods u/s 9(3)
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....n 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, m....
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....4 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Any unregistered p....
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....998). ^1[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap ^6[Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.] Any registered person.] ^3[7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person] ....
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....etation of this notification. 2. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India *************** NOTES:- 1. Inserted vide notification no. 36/2017 dated 13-10-2017 2. Inserted vide notification no. 43/2017 dated 14-11-2017, w.e.f. 15-11-2017 3. I....
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