List of Goods on which RCM under section 9(3) is applicable :
| Sr. No. | Description of Supply of Goods | Supplier of Goods | Recipient of Goods |
| 1 | Cashew nuts, not shelled or peeled ( काजू – बिना खोल का या बिना छीला हुआ ) | Agriculturist ( किसान ) | Any Registered Person |
| 2 | Bidi wrapper Leaves (Tendu) [ बीड़ी का पत्ता ] | Agriculturist ( किसान ) | Any Registered Person |
| 3 | Tobacco Leaves ( तम्बाकू का पत्ता ) | Agriculturist ( किसान ) | Any Registered Person |
| 4 | Silk Yarn ( रेशम का धागा ) | Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn | Any Registered Person |
| 4A | Raw Cotton ( कच्चा कपास ) | Agriculturist ( किसान ) | Any Registered Person |
| 5 | Supply of Lottery ( लॉटरी ) | 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 ( पुरानी गाड़ी, जब्त किये गये सामान, पुराने और इस्तेमाल किये गये सामान, अवशेष या रद्दी ) | Central Government, State Government, Union territory or a local authority | Any Registered Person |
| 7 | Priority Sector Lending Certificate | Any Registered Person | Any Registered Person |
