GST INDIA Biz — Extension of reverse charge on supply of used and confiscated goods by Government.

Notification No. 36/2017

Date: October 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).

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