List of Goods covered under RCM in GST
According to Section 9 of the CGST Act, 2017, the government announced a few particular kinds of supplies of goods and services, or both, on the basis of which the receiver will be required to pay tax based on the reverse charge mechanism.
This section depends on nature of supply and /or nature of supplier. The goods specified in the notification are –
| S. No. | Supply of Goods | Supplier of Goods | Recipient of Goods |
|---|---|---|---|
| 1 | Cashew Nuts which should not be shelled or peeled | Agriculturist | Any registered person |
| 2 | Bidi Leaves (Tendu) | Agriculturist | Any registered person |
| 3 | Tobacco Leaves | Agriculturist | Any registered person |
| 4 | Silk Yarn | Any person who manufacturers silk yarn from raw silk | Any registered person |
| 4A | Raw Cotton | Agriculturist | Any registered person |
| 5 | Supply of lottery | State Government, Union Territory or any local authority | Lottery distributor or selling agent |
| 6 | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Central Government, State Government, Union territory or a local authority | Any registered person |