June 9, 2025
REVERSE CHARGE ON GOODS under GST
(Amended up to 18.01.2025)
RCM Chart for Goods
| S. No. | HSN | Supplier of Goods | Recipient of Goods | Description of Goods | Tax payable by Supplier | Tax payable by Recipient | Effective from |
|---|---|---|---|---|---|---|---|
| 1 | Any | Located Outside India | Importer | Any Goods which are imported into India | Nil | Rate Applicable | From 1.07.2017 |
| 2 | 801 | Agriculturist (See Note 1) | Any registered person | Cashew nuts, not shelled or peeled | Nil | Rate Applicable | From 1.07.2017 |
| 3 | 1404 90 10 | Agriculturist (See Note 1) | Any registered person | Bidi wrapper leaves(tendu) | Nil | Rate Applicable | From 1.07.2017 |
| 4 | 2401 | Agriculturist | Any registered person | Tobacco leaves | Nil | Rate Applicable | From 1.07.2017 |
| 5 | 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Effective from 1.01.2023 | Any Unregistered Person | Any Registered Person | Following essential oils other than those of citrus fruit namely: – (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil, Water mint-oil (ex-mentha aquatic), Horsemint oil, Bergamentoil, Mentha | Nil | Rate Applicable | From 1.10.2021 With minor changes made on 1.01.2023 |
| 6 | 5004 to 5006 | Manufacturer of silk yarn from raw silk or silk worm cocoons | Any registered person | Silk Yarn | Nil | Rate Applicable | From 1.07.2017 |
| 7 | 5201 | Agriculturist | Any registered person | Raw Cotton | Nil | Rate Applicable | From 15.11.2017 |
| 8 | – | State Government, Union Territory or any local authority | Lottery distributor or selling agent. | Supply of lottery | Nil | Rate Applicable | From 1.07.2017 |
| 9 | Any Chapter | Government or Local Authority excluding Ministry of Railways | Any registered person | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Nil | Rate Applicable | From 13.10.2017 Railways excluded from 20.10.2023 |
| 10 | Any Chapter | Any registered person | Any registered person | Priority Sector Lending Certificate | Nil | Rate Applicable | From 28.05.2018 |
| 11 | 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 | Any unregistered person | Any registered person | Metal Scrap | Nil | Rate Applicable | From 10.10.2024 |
Important Notes
1.Agriculturist as defined in section 2 (7) of the CGST Act
(7) “agriculturist” means an individual or a Hindu Undivided Family who
undertakes cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under
personal supervision or the personal supervision of any member of the family;
Formulated by:
N J Jain & Associates
Chartered Accountants
CA Nitesh Jain
Managing Partner
CA Gaurav Khetan
Partner
CA Praveen Maheshwari
Partner
CA Jay Dalwadi
Partner