In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 and sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017, the Central Government specified the supply of goods on which tax is payable on reverse charge basis vide the following notifications as amended from time to time-
1. Notification No. 4/2017 Central Tax (Rate) dated 28.06.2017
2. Notification No. 4/2017 Integrated Tax (Rate) dated 28.06.2017
List of goods on which tax is payable on reverse charge basis as per the above notifications
| Sl No | Tariff item, subheading, 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 | 33012400, 33012510, 33012520, 33012530, 33012540 | Following essential oils other than those of citrus fruit namely:- (a) Of peppermint (Menthapiperita); (b) Of other mints: Spearmint oil (exmenthaspicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmenthasylvestries) Bergament oil (ex-mentha citrate). | Any Unregistered Person | Any registered person |
| 5 | 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 |
| 6 | 5201 | Raw cotton | Agriculturist | Any registered person |
| 7 | – | 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 provisions of subsection (1) of section 11 of the Lotteries (Regulation) Act, 1998. |
| 8 | 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 |
| 9 | Any Chapter | Priority Sector Lending Certificate | Any registered person | Any registered person |