LIST OF GOODS AND SERVICES NOTIFIED UNDER REVERSE …

1 LIST OF GOODS AND SERVICES NOTIFIED UNDER REVERSE . CHARGE MECHANISM. (updated as on 31st May 2018). Government has NOTIFIED GOODS and SERVICES which are subject to GST UNDER REVERSE Charge. (I) GOODS . Following are Supply of GOODS UNDER RCM as per section 9(3) of CGST Act are: S. No. Tariff item, Description of Supplier of GOODS Recipient of supply sub-heading, supply of heading or GOODS Chapter (1) (2) (3) (4) (5). 1. 0801 Cashew nuts, Agriculturist Any registered person not shelled or peeled 2. 1404 90 10 Bidi wrapper Agriculturist Any registered person leaves (tendu). 3. 2401 Tobacco leaves Agriculturist Any registered person 4. 5004 to 5006- Silk yarn Any person who Any registered person manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn 4A 5201 Raw Cotton Agriculturist Any registered person 5 - Supply of State Government, Lottery distributor or selling lottery. Union Territory or agent. any local authority 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).

2 6 Any Chapter Used vehicles, Central Any registered person seized and Government, State confiscated Government, GOODS , old and Union territory or a used GOODS , local authority waste and scrap 7 Any Chapter Priority Sector Any registered Any registered person Lending person Certificate (II) SERVICES . Supply of SERVICES UNDER RCM as per section 9(3) of CGST Act are Sl. Category of Supply of SERVICES Supplier Recipient of Service No. of service (1) (2) (3) (4). 1 Supply of SERVICES by a GOODS transport agency GOODS (a) Any factory registered (GTA) who has not paid central tax at the rate of Transport Agency UNDER or governed by 6% in respect of transportation of GOODS by road (GTA) who has not the Factories Act, to- paid central tax at 1948(63 of 1948); or (a) any factory registered UNDER or governed by the the rate of 6% (b) any society registered Factories Act, 1948(63 of 1948); or UNDER the Societies (b) any society registered UNDER the Societies Registration Act, 1860.

3 Registration Act, 1860 (21 of 1860) or UNDER any (21 of 1860) or UNDER any other law for the time being in force in any part of other law for the time India; or being in force in any part of India; or (c) any co-operative society established by or (c) any co-operative UNDER any law; or (d) any person registered UNDER society established by or the UNDER any law; or (d) any Central GOODS and SERVICES Tax person registered UNDER Act or the integrated GOODS and SERVICES Tax Act or the the State GOODS and SERVICES Tax Act or the Union CGST/IGST/SGST/UTGST. Territory GOODS and SERVICES Tax Act; or Act; or (e) anybody corporate established, by or UNDER any (e) any body corporate law; or established, by or UNDER (f) any partnership firm whether registered or not any law; or UNDER any law including association of persons; or (f) any partnership firm (g) any casual taxable person. whether registered or not UNDER any law including association of persons; or (g) any casual taxable person.

4 Located in the taxable territory. 2 SERVICES supplied by an individual An Any business entity advocate including a senior advocate or firm* of individual advocate located in the advocates by way of legal SERVICES , directly or including taxable territory. indirectly, including where contract for provision a senior advocate of such service has been entered through another or firm* of advocate or a firm of advocates, or by a firm of advocates. advocates, by way of legal SERVICES , to a business entity.. Explanation: legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational SERVICES before any court, tribunal or authority.. *Firm of advocates includes LLP registered UNDER the The Limited Liability Partnership Act, 2008. 3 SERVICES supplied by an arbitral An arbitral Any business entity tribunal to a business entity. tribunal. located in the taxable territory. 4 SERVICES provided by way of Any Anybody corporate or sponsorship to anybody corporate or partnership person partnership firm.

5 Firm located in the taxable territory. 5 SERVICES supplied by the Central Central Any business entity Government, State Government, Union territory or Government, State located in the taxable local authority to a business entity excluding, - Government, Union territory. (1) renting of immovable property, and territory or local (2) SERVICES as specified below- authority (i) SERVICES by the Department of Posts by way of speed post, express parcel post, life insurance, and agency SERVICES provided to a person other than Central Government, State Government or Union territory or local authority;. (ii) SERVICES in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;. (iii) transport of GOODS or passengers. 5A SERVICES supplied by the Central Government, Central Government, Any person registered State Government, Union territory or local State Government, UNDER the CGST Act, authority by way of renting of immovable property Union territory or 2017.

6 To a person registered UNDER the Central GOODS local authority and SERVICES Tax Act, 2017 (12 of 2017). 6 SERVICES supplied by a director of a company or a A director of a The company or a body body corporate to the said company or the body company or a body corporate located in the corporate. corporate taxable territory. 7 SERVICES supplied by an insurance agent to any An insurance agent Any person carrying on person carrying on insurance business. insurance business, located in the taxable territory. 8 SERVICES supplied by a recovery agent to a banking A recovery agent A banking company or a company or a financial institution or a non- financial institution or a banking financial company. non-banking financial company, located in the taxable territory. 9 Supply of SERVICES by an author, music composer, Author or music Publisher, music photographer, artist or the like by way of transfer composer, company, producer or or permitting the use or enjoyment of a copyright covered UNDER section 13(1)(a) of the Copyright photographer, the like, located in the Act, 1957 relating to original literary, dramatic, artist, or the like taxable territory.

7 Musical or artistic works to a publisher, music company, producer or the like. 10 Supply of SERVICES by the members of Overseeing Members of Reserve Bank of India. Committee to Reserve Bank of India Overseeing Committee constituted by the Reserve Bank of India Further, Central Government vide Notification No. 10/2017- integrated Tax(Rate), dt. 28-06-2017. has 1st July 2017 provided the category of SERVICES on which IGST needs to be paid on the REVERSE charge basis completely (100%) by the recipient of such SERVICES . The list of SERVICES as NOTIFIED UNDER the CGST Act is replicated UNDER IGST Act also. In addition to the same, following two additional SERVICES are NOTIFIED UNDER IGST Act. S. Category of Supply of Supplier of service Recipient of Service No. SERVICES 1 Any service supplied by any Any person located Any person located in person who is located in a in a non-taxable the taxable territory non-taxable territory to any territory other than person other than non-taxable online non-taxable online recipient.

8 Recipient. 2 SERVICES supplied by a A person located in Importer, as defined in person located in non- a non-taxable clause (26) of section 2. taxable territory by way of territory of the Customs Act, transportation of GOODS by a 1962, located in the vessel from a place outside taxable territory. India up to the customs station of clearance in India.