|S. No.||Tariff Item, Sub-Heading, Heading or Chapter*||Description of supply of Goods||Supplier of goods||Recipient of supply|
|1||0801||Cashew nuts, not shelled or peeled||Agriculturist||Any registered person|
|2||1404 90 10||Bidi wrapper leaves (tendu)||Agriculturist||Any registered person|
|3||2401||Tobacco leaves||Agriculturist||Any registered person|
|4||5004 to 5006||Silk yarn||Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn||Any registered person|
|4A||5201||Raw cotton||Agriculturist||Any registered person|
|5||–||Supply of lottery||State Government, Union Territory or any local authority||Lottery distributor or selling agent.
Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the 2 provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998)
|6||Any Chapter||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|
*In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
RCM U/s 9(4) has been suspended up to 31.03.2018 by Notification No. 38 dated 13.10.2017, however Reverse charge liability as notified under section 9(3) of the GST Act, 2017, will continue to be applicable.
The information cited in this article has been drawn from Notification No. 4/2017-Central Tax (Rate), Notification No. 36 /2017-Central Tax (Rate) & Notification No. 43/2017-Central Tax (Rate) and other provisions of the GST acts/rules/notifications.
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