The GST acts prescribes certain supply of goods under Section 9(3) in respect of which GST shall be paid on reverse charge basis by the recipient of goodswhich are as follows:-

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).

Note:-

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 GSTAct, 2017, will continue to be applicable.