Reverse charge on specified goods under section 9(3), Goods under RCM

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

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