List of goods for which tax is payable by the receiver
u/s 9(3)

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

 

List of Goods received
from an unregistered supplier for which tax is payable by the receiver u/s 9(4)

Sl. no.*

Description

Service receiver

1

Any goods which constitute the shortfall from the
minimum value of goods required to be purchased by a promoter for
construction of project, in a financial year (or part of the financial year
till the date of issuance of completion certificate or first occupation, whichever
is earlier) as prescribed at items (i), (ia), (ib), (ic) and (id) against
serial No. 3 in
Notification No. 8/2017.

Promoter

2

Cement (under chapter 2523 in first schedule to the
Customs Tariff Act, 1975 (51 of 1975))

Promoter

3

Capital goods (under first schedule to the Customs
Tariff Act, 1975 (51 of 1975)) supplied for construction of a project on
which tax is payable or paid at the rate prescribed for items (i), (ia),
(ib), (ic) and (id) against serial number 3 in
Notification No.8/2017.

Promoter

 

Reference:

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

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

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

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

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

Notification No. 07/2019 –Integrated Tax (Rate)

Notification No.23/2019- Integrated Tax (Rate)