Notification No. 04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017-Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.4/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 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  falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry  made by the person as specified in the corresponding entry in respect of which the Union territory tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry all the provisions of the said Act shall apply to such recipient, namely:-

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