TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY — LIST OF AMENDING ACTS

[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.SR (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 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 said Table, made by the person as specified in the corresponding entry in column (4), 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 in column (5) and all the provisions of the said Act shall apply to such recipient, namely: - TABLE S Tariff item; Description of No. sub-heading, supply of Goods heading or Chapter Supplier of goods Recipient of supply 1. 0801 Cashew nuts not Agriculturist Any registered person shelled or peeled 1404 90 10 Bidi wrapper Agriculturist Any registered person leaves (tendu) 2401 Tobacco leaves Agriculturist Any registered person 5004 to 5006 Silk yarn Any person Any registered person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Supply of lottery. State Lottery distributor or selling Government; agent. Union Explanation. For the purposes of Territory or this entry, lottery distributor or any local selling agent has the same authority meaning as assigned to it in clause (c) of

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

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