India levies GST on a reverse charge basis to specific lists of goods and services. Readers are advised to refer to the relevant notifications, as amended, for the applicability of conditions and eligibility criteria for claiming input tax credit on such supplies.
Supplies of goods taxable under the reverse charge mechanism in India are set out in Notification No 04/2017 Central Tax (Rate) (dated 28 June 2017), as amended:
https://cbic-gst.gov.in/pdf/central-tax-rate/Notification-for-reverse-charge-CGST.pdf
They are as follows:
- Ìý
•ÌýÌýÌýÌý Cashew nuts, not shelled or peeled.
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•ÌýÌýÌýÌý Bidi wrapper leaves (tendu).
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•ÌýÌýÌýÌý Tobacco leaves.
- Ìý
•ÌýÌýÌýÌý Silk yarn.
- Ìý
•ÌýÌýÌýÌý Raw cotton.
- Ìý
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Web page updated on 24 Aug 2024 15:09