Reverse charge on certain specified supplies of goods under section 7(3)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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 sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 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 person Any registered person]....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry 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] 7[8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person] Explanation.- (1) In this Table, "tariff item", "sub-headi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-11-2017 3. Inserted vide Notification No. 11/2018- Union Territory Tax (Rate) dated 28-05-201 4. Inserted vide NOTIFICATION NO. 10/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 5. Substituted vide NOTIFICATION NO. 14/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "4[3A. 33012400, 33012510, 33012520, 33012530....