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Notification
All Notifications Issued for Reverse Charge on Goods Under Section 9(3) of CGST Act
August 23, 2022
Dear Friends
Here is the list of Notifications which has been issued till date for Reverse Charge Applicable on different Goods.
Section 9(3) of CGST Act Applicable for Goods.
| S.No. | Notification No. | Download |
| 1 | 04/2017 Central Tax Rate |
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| 2 | 36/2017 Central Tax Rate |
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| 3 | 43/2017 Central Tax Rate |
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| 4 | 11/2018 Central Tax Rate |
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| 5 | 10/2021 Central Tax Rate |
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| S. No. | Tariff item, sub-heading, heading or Chapter | Description of supply of Goods | Supplier of goods | Recipient of supply |
| (1) | (2) | (3) | (4) | (5) |
| 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 |
| 3A. | 33012400, 33012510, 33012520, 33012530, 33012540 | Following essential oils other than those of citrus fruitnamely: - a) Of peppermint (Menthapiperita); b) Of other mints : Spearmint oil (ex- menthaspicata), Water mint-oil (ex- mentha aquatic), Horsemint oil (ex- menthasylvestries), Bergament oil (ex-mentha citrate). | Any Unregistered Person | 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 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 |
| 7. | Any Chapter | Priority Sector Lending Certificate | Any registered person | Any registered person |
This List will be updated on regular intervals.
Thanks
CA Rahul Gupta
+91-80535-55086
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