Index of Notified Goods under RCM
Notifications
1. Notification No.4/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 28.6.2017: Goods RCM
2. Corrigendum, GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 30.6.2017: Goods RCM Amendment (intra-state read inter-state)
3. Notification No.32/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 13.10.2017: Goods RCM; exempt from 13.10.2017 to 31.03.2018
4. Notification No.37/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.)New Delhi, dt. 13.10.2017: Goods RCM; insert
5. Notification No.45/2017-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.)New Delhi, dt. 14-11.2017: Goods RCM; insert
6. Notification No. 12/2018-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 28.05.2018: Goods RCM; insert
7. Notification No. 01/2019-Integrated Tax (Rate), GOI, Min. of Finance (Deptt. of Rev.) New Delhi, dt. 29.01.2019: Goods RCM; rescinding Notification No. 32/2017 dated 13.10.2017
| S. No. |
Chapter/Heading/ Subheading/Tariff item |
Description of Supply of Goods |
Supplier of Goods |
Recipient of Supply |
Notify No. & date |
Period From |
Period To, Noti. No./dt. |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
1
|
0801
|
Cashew nuts, not shelled or peeled
|
Agriculturist
|
Any registered person
|
4/17
28.6.17
|
1.7.17
|
12.10.17, 32/17 13.10.17
|
|
2
|
1404 90 10
|
Bidi wrapper leaves (tendu)
|
Agriculturist
|
Any registered person
|
4/17
28.6.17
|
1.7.17
|
12.10.17, 32/17 13.10.17
|
|
3
|
2401
|
Tobacco leaves
|
Agriculturist
|
Any registered person
|
4/17
28.6.17
|
1.7.17
|
12.10.17, 32/17 13.10.17
|
|
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
|
4/17
28.6.17
|
1.7.17
|
12.10.17, 32/17 13.10.17
|
|
4A
|
5201
|
Raw Cotton
|
Agriculturist
|
Any registered person
|
45/17
14.11.17
|
15.11.17
|
12.10.17, 32/17 13.10.17
|
|
5
|
-
|
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 sub-section (1) of section 11 of the Lotteries (Regulation) Act, 1998 (17 of 1998).
|
4/17
28.6.17
|
1.7.17
|
12.10.17, 32/17 13.10.17
|
|
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
|
37/17
13.10.17
|
13.10.17
|
12.10.17, 32/17 13.10.17
|
|
7
|
Any Chapter
|
Priority Sector Lending Certificate
|
Any registered person
|
Any registered person
|
12/18
28.05.18
|
29.05.18
| |
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