Supplies of goods under reverse charge mechanism in GST


S. No.
Description of supply of goods    
Supplier of goods
Recipient of goods
1.
Cashew nuts, not shelled or peeled
Agriculturist
Any registered person
2.
Bidi wrapper leaves (tendu)
Agriculturist
Any registered person
3.
Tobacco leaves
Agriculturist
Any registered person
4.
Supply of lottery
State Government, Union Territory or any local authority
Lottery distributor or selling agent
5.
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person

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