Notification No. 04/2017
Date: June 28, 2017
Subject: Specification of goods liable to tax under Reverse Charge Mechanism (RCM).
Description:
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.
Issued for earlier notification?
No — this is the principal RCM notification for goods.