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 GoodsSupplier of GoodsRecipient of Goods
1Cashew Nuts which should not be shelled or peeledAgriculturistAny registered person
2Bidi Leaves (Tendu)AgriculturistAny registered person
3Tobacco LeavesAgriculturistAny registered person
4Silk YarnAny person who manufacturers silk yarn from raw silkAny registered person
4ARaw CottonAgriculturistAny registered person
5Supply of lotteryState Government, Union Territory or any local authorityLottery distributor or selling agent
6Used vehicles, seized and confiscated goods, old and used goods, waste and scrap
Central Government, State Government, Union territory or a local authorityAny registered person