Amendment of Section 17

In Section 9 of the Principal Act, for sub-section

1. (4) , the following shal1 be substituted, namely:- "'(a) The Govemment may, on the recommendations of the Council, by notification, specifi, a class ofregistered persons who shall, in respect ofsupply ofspecified categories ofgoods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient ofsuch supply ofgoods or services or both, and all the provisions ofthis Act shall apply to such recipient as ifhe is the person liable for paying the tax in relation to such supply of goods or services or both""