List of goods for which tax is payable by the receiver u/s 9(3) |
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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 |
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 · · |
Any unregistered person |
Any registered person |
4. |
5004 to 5006 |
Silk yarn |
Manufacturer |
Any registered person |
4A. |
5201 |
Raw Cotton |
Agriculturist |
Any registered person |
5. |
|
Supply of lottery [Circular |
State |
Lottery distributor or selling agent |
6. |
Any chapter |
Used vehicles, seized and confiscated goods, |
Central |
Any registered person |
7. |
Any Chapter |
Priority Sector Lending Certificate |
Any |
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 |
Promoter |
2 |
Cement (under chapter 2523 in first schedule to the |
Promoter |
3 |
Capital goods (under first schedule to the Customs |
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)