Reverse charge on specified goods Chart

Reverse charge on specified goods Chart

The supply of goods under Reverse Charge Mechanism has notified vide Notification
No. 4/2017-C.T. (Rate), dated 28-6-2017 as amended from time to time under Section
9(3) of the CGST Act, 2017 and the same is reproduced in the Table below :-

Table-1

S.No.Tariff Item,
Subheading,or
Chapter
Description of Supply of GoodsSupplier of GoodsRecipient of
Supply
GST Rate
(1)(2)(3)(4)(5)
1.0801Cashew nuts, not shelled or peeledAgriculturistAny registered
person
5%
2.1404 90 10 Bidi wrapper leaves (tendu)Agriculturist Any registered
person
18%
3.2401Tobacco
leaves
Agriculturist Any registered
person
5%
3A33012400,
33012510,
33012520,
33012530,
33012540,
Following
essential oils
other than
those of citrus
fruit namely:
a)Of
peppermint
(Mentha
piperita);
b) Of other
mints:
Spearmint oil
(ex-mentha
spicata), Water
mint-oil (exmentha
aquatic),
Horsemint oil
(ex-mentha
ylvestries),
Bergament oil
(ex-mentha
citrate).
Any un-registered
person
Any registered
person
18%
4.5004 to 5006Silk yarnAny person who
manufactures silk
yarn from raw silk or silk worm cocoons for
supply of silk yarn
Any registered
person
5%
4A5201
(Effective from
15-11-2017)
Raw cottonAgriculturist Any registered
person
5%
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.
12%
6.Any Chapter
(Effective from
13-10-2017)
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
---
7.Any Chapter
(Effective from
28-5-2018)
Priority Sector
Lending
Certificate
Any registered
person
Any registered
person
---

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