Notification No. 36/2017
Date: November 13, 2017
Subject: Extension of reverse charge on supply of used and confiscated goods by Government.
Description:
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.
Issued for earlier notification?
Yes — amends Notification No. 4/2017–Central Tax (Rate).