GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

DEPARTMENT OF REVENUE 

CENTRAL BOARD OF EXCISE AND CUSTOMS 

Notification No. 5/2017 – Central Tax

New Delhi, the 19th June, 2017

29 Jyaistha, 1939 Saka

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. 2. This notification shall come into force on the 22nd day of June, 2017.

¹[Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).]₁

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.) 

Under Secretary to the Government of India