List of goods for which tax is payable by the receiver |
||||
Sl. No. |
HSN code |
Description |
Supplier |
Recipient |
1. |
0801 |
Cashew nuts, not shelled or peeled |
Agriculturist |
Any registered person |
2. |
1404 90 10 |
Bidi |
Agriculturist |
Any registered person |
3. |
2401 |
Tobacco leaves |
Agriculturist |
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 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 |
Central Government, State Government, Union territory or a local |
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 |
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.12/2018-Integrated Tax
(Rate)