Notification No. 37/2017
Date: October 13, 2017
Subject: Levy of IGST under reverse charge on supply of used vehicles and confiscated goods by Government.
Description:
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government or local authorities to registered persons as liable to IGST under reverse charge. The recipient is made liable to pay tax.
Issued for earlier notification?
Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).