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