Reverse charge on supply of any goods
received by a registered person from any unregistered supplier is exempt till
30-Sep-2019. [Notification No. 23/2018]

Sl. No.

HSN code

Description

Supplier

Recipient

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

Manufacturer
silk yarn from raw silk or silk worm cocoons

Any registered person

4A.

5201

Raw Cotton

Agriculturist

Any registered person

5.

Any chapter

Supply of lottery [Circular No. 06/06/2017]

State
Government, Union Territory or any local authority

Lottery distributor or selling agent

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

7.

Any Chapter

Priority Sector Lending Certificate

Any
registered person

Any registered person

Reference:

Notification No.4/2017-Central Tax (Rate)

Notification No.4/2017-Integrated Tax (Rate)

 Notification No.36/2017-Central Tax (Rate)

Notification No.37/2017-Integrated Tax (Rate)

Notification No.43/2017-Central Tax (Rate)

Notification No.45/2017-Integrated Tax (Rate)

Notification No.12/2018-Integrated Tax (Rate)