Resources · RCM Chart
Reverse Charge on Goods
Supplies of goods on which the recipient is liable to pay GST under the reverse-charge mechanism.
This is an indicative quick-reference, simplified for general guidance. GST law, rates and due dates change frequently — always verify against the current CGST/SGST notifications, or talk to us, before acting.
9 rows
| Cashew nuts (not shelled / peeled) | Agriculturist | Any registered person |
| Bidi wrapper leaves (tendu) | Agriculturist | Any registered person |
| Tobacco leaves | Agriculturist | Any registered person |
| Silk yarn | Manufacturer of silk yarn from raw silk/cocoons | Any registered person |
| Raw cotton | Agriculturist | Any registered person |
| Supply of lottery | State Govt / UT / local authority | Lottery distributor or selling agent |
| Used vehicles, seized/confiscated goods, old & used goods, waste & scrap | Central/State Govt, UT or local authority | Any registered person |
| Priority Sector Lending Certificates | Any registered person | Any registered person |
| Metal scrap (specified) | Unregistered person | Registered recipient |
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