GST · Reverse Charge · Goods
Goods Liable to Tax under Reverse Charge Mechanism
✦ Last amended: 08-10-2024 · Notfn. No. 06/2024-CT(R) [54th GST Council — Metal Scrap]
Amendment Trail — CT(R) / IT(R) / UTT(R) 7 amendments
| # | CT(R) Notification | IT(R) Notification | UTT(R) Notification | Date | Key Change |
|---|---|---|---|---|---|
| — | 4/2017-CT(R) | 4/2017-IT(R) | 4/2017-UTT(R) | 28-06-2017 | Principal notification — Sl. Nos. 1–5 (cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, lottery) |
| 1 | 36/2017-CT(R) | 36/2017-IT(R) | 36/2017-UTT(R) | 13-10-2017 | Added Sl. No. 6 — used vehicles, seized and confiscated goods, old and used goods, waste and scrap from Govt/local authority |
| 2 | 43/2017-CT(R) | 43/2017-IT(R) | 43/2017-UTT(R) | 14-11-2017 | Added Sl. No. 4A — raw cotton supplied by agriculturist; w.e.f. 15-11-2017 |
| 3 | 11/2018-CT(R) | 11/2018-IT(R) | 11/2018-UTT(R) | 28-05-2018 | Added Sl. No. 7 — Priority Sector Lending Certificate (PSLC) |
| 4 | 10/2021-CT(R) | 10/2021-IT(R) | 10/2021-UTT(R) | 30-09-2021 | Added Sl. No. 3A — specified essential oils (peppermint and other mints) supplied by unregistered person; w.e.f. 01-10-2021 |
| 5 | 14/2022-CT(R) | 14/2022-IT(R) | 14/2022-UTT(R) | 30-12-2022 | Substituted Sl. No. 3A — revised tariff item references (added Mentha arvensis to the essential oils list); w.e.f. 01-01-2023 |
| 6 | 19/2023-CT(R) | 19/2023-IT(R) | 19/2023-UTT(R) | 19-10-2023 | Substituted supplier in Sl. No. 6 — excluded Ministry of Railways (Indian Railways) from the Govt supplier entry; w.e.f. 20-10-2023 |
| 7 | 6/2024-CT(R) | 6/2024-IT(R) | 6/2024-UTT(R) | 08-10-2024 | Added Sl. No. 8 — metal scrap (Chapters 72–81) supplied by unregistered person to registered person under RCM; w.e.f. 10-10-2024 |
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the central tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:—
TABLE
| (1) Sl. No. |
(2) Tariff item / sub-heading / heading / Chapter |
(3) Description of supply of Goods |
(4) Supplier of Goods |
(5) 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 |
| 3A1 |
33012400, 33012510, 33012520, 33012530, 33012540 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 902 |
Following essential oils other than those of citrus fruit namely:— (a) Of peppermint (Mentha piperita); (b) Of other mints: Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatica), Horsemint oil (ex-mentha sylvestris), Bergament oil (ex-mentha citrata), Mentha arvensis2 |
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 |
| 4A3 | 5201 | Raw cotton | Agriculturist | Any registered person |
| 5 | — |
Supply of lottery.
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 (Regulation) Act, 1998 (17 of 1998).
|
State Government, Union Territory or any local authority | Lottery distributor or selling agent. |
| 64 | Any Chapter | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap | Central Government, State Government, Union territory or a local authority5 Central Government excluding Ministry of Railways (Indian Railways), State Government, Union territory or a local authority5 | Any registered person |
| 76 | — | Priority Sector Lending Certificate | Any registered person | Any registered person |
| 87 | 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 |
Metal scrap falling under Chapters 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 of the First Schedule to the Customs Tariff Act, 1975.
Condition
The supplier must obtain registration under the CGST Act, 2017 as and when it crosses the threshold limit. The recipient who is liable to pay tax under RCM shall pay the tax even if the supplier is under the threshold limit.
|
Any unregistered person | Any registered person |
Explanation
(1)
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).
(2)
The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017. [Visit CBIC]
Footnotes — Amendment References
1
Sl. No. 3A originally inserted by 10/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021. Subsequently substituted by 14/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023. Prior to substitution, the tariff codes were 33012400, 33012510, 33012520, 33012530, 33012540 and the list of mints did not include Mentha arvensis.
2
Tariff item references reformatted and Mentha arvensis added to the essential oils list by 14/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023.
3
Sl. No. 4A (raw cotton) inserted by 43/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017.
4
Sl. No. 6 (used vehicles, seized goods, waste and scrap from Govt) inserted by 36/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.
5
Words “Central Government, State Government, Union territory or a local authority” substituted by “Central Government excluding Ministry of Railways (Indian Railways), State Government, Union territory or a local authority” in column (4) of Sl. No. 6 by 19/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.
6
Sl. No. 7 (Priority Sector Lending Certificate) inserted by 11/2018-CT(R), 28-05-2018 w.e.f. 28-05-2018.
7
Sl. No. 8 (metal scrap under Chapters 72–81) inserted by 6/2024-CT(R), 08-10-2024 w.e.f. 10-10-2024, pursuant to recommendations of the 54th GST Council Meeting held on 09-09-2024. Note: A 2% TDS under section 51 of CGST Act is separately applicable on B2B supply of metal scrap by registered persons vide Notification No. 24/2024-Central Tax dated 09-10-2024.
In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby specifies the supply of goods on which the whole of integrated tax shall be paid on reverse charge basis by the recipient of the inter-state supply of such goods:—
✦ Note: The provisions and table entries of Notification No. 4/2017-IT(R) are identical in substance to those of 4/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is section 5(3) of the IGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “integrated tax”.
• Applies to inter-State supplies of these goods.
• Amending notifications bear IT(R) numbers — see Amendment Trail above.
• The enabling power is section 5(3) of the IGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “integrated tax”.
• Applies to inter-State supplies of these goods.
• Amending notifications bear IT(R) numbers — see Amendment Trail above.
The table and explanation are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “integrated tax” in place of “central tax” and cross-referencing the IT(R) notification numbers from the Amendment Trail.
IT(R) Amendment Numbers — Quick Reference
→
Principal: 4/2017-IT(R), 28-06-2017
→
Amdt 1: 36/2017-IT(R), 13-10-2017 — Sl. No. 6 inserted
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Amdt 2: 43/2017-IT(R), 14-11-2017 — Sl. No. 4A inserted
→
Amdt 3: 11/2018-IT(R), 28-05-2018 — Sl. No. 7 inserted
→
Amdt 4: 10/2021-IT(R), 30-09-2021 — Sl. No. 3A inserted
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Amdt 5: 14/2022-IT(R), 30-12-2022 — Sl. No. 3A substituted
→
Amdt 6: 19/2023-IT(R), 19-10-2023 — Sl. No. 6 supplier substituted
→
Amdt 7: 6/2024-IT(R), 08-10-2024 — Sl. No. 8 inserted
In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby specifies the supply of goods on which the whole of Union territory tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods:—
✦ Note: The provisions and table entries of Notification No. 4/2017-UTT(R) are identical in substance to those of 4/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is section 7(3) of the UTGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to intra-State supplies made in Union Territories without legislature.
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
• The enabling power is section 7(3) of the UTGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to intra-State supplies made in Union Territories without legislature.
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
The table and explanation are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “Union territory tax” in place of “central tax” and cross-referencing the UTT(R) notification numbers from the Amendment Trail.
UTT(R) Amendment Numbers — Quick Reference
→
Principal: 4/2017-UTT(R), 28-06-2017
→
Amdt 1: 36/2017-UTT(R), 13-10-2017 — Sl. No. 6 inserted
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Amdt 2: 43/2017-UTT(R), 14-11-2017 — Sl. No. 4A inserted
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Amdt 3: 11/2018-UTT(R), 28-05-2018 — Sl. No. 7 inserted
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Amdt 4: 10/2021-UTT(R), 30-09-2021 — Sl. No. 3A inserted
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Amdt 5: 14/2022-UTT(R), 30-12-2022 — Sl. No. 3A substituted
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Amdt 6: 19/2023-UTT(R), 19-10-2023 — Sl. No. 6 supplier substituted
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Amdt 7: 6/2024-UTT(R), 08-10-2024 — Sl. No. 8 inserted