List of goods for which tax is payable by the receiver u/s 9(3)

Sl. No.

HSN code

Description

Supplier

Recipient

1.

0801

Cashew nuts, not shelled or peeled

Agriculturist

Any registered person

2.

1404 90 10

Bidi wrapper
leaves (tendu)

Agriculturist

Any registered person

3.

2401

Tobacco leaves

Agriculturist

Any registered person

3A

3301 24 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:

·        
Peppermint
(Mentha piperita)

·        
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

4.

5004 to 5006

Silk yarn

Manufacturer
silk yarn from raw silk or silk worm cocoons

Any registered person

4A.

5201

Raw Cotton

Agriculturist

Any registered person

5.

 

Supply of lottery [Circular No. 06/06/2017]

State
Government, Union Territory or any local authority

Lottery distributor or selling agent

6.

Any chapter

Used vehicles, seized and confiscated
goods, old and used goods, waste and scrap

Central
Government, State Government, Union territory or a local authority

Any registered person

7.

Any Chapter

Priority Sector Lending Certificate

Any
registered person

Any registered person

 

List of Goods received from an unregistered
supplier for which tax is payable by the receiver u/s 9(4)

Sl. no.*

Description

Service receiver

1

Any goods which constitute the shortfall from the
minimum value of goods required to be purchased by a promoter for construction
of project, in a financial year (or part of the financial year till the date
of issuance of completion certificate or first occupation, whichever is
earlier) as prescribed at items (i), (ia), (ib), (ic) and (id) against serial
No. 3 in
Notification No. 8/2017.

Promoter

2

Cement (under chapter 2523 in first schedule to the
Customs Tariff Act, 1975 (51 of 1975))

Promoter

3

Capital goods (under first schedule to the Customs
Tariff Act, 1975 (51 of 1975)) supplied for construction of a project on
which tax is payable or paid at the rate prescribed for items (i), (ia),
(ib), (ic) and (id) against serial number 3 in
Notification No.8/2017.

Promoter

 

Reference:

Notification No.4/2017-Central Tax (Rate)

Notification No.4/2017-Integrated Tax
(Rate)

 Notification
No.36/2017-Central Tax (Rate)

Notification No.43/2017-Central Tax
(Rate)

Notification
No. 37/2017- Integrated Tax (Rate)

Notification
No. 45/2017- Integrated Tax (Rate)

Notification No.12/2018-Integrated Tax
(Rate)

Notification No. 07/2019 –Integrated Tax (Rate)

Notification
No.23/2019- Integrated Tax (Rate)

Notification
No.14/2022- Integrated Tax (Rate)