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of <h1>Reverse Charge Mechanism: Goods List u/s 9(3) of Central GST Act, 2017 Includes Silk Yarn, Raw Cotton, Metal Scrap.</h1> The notification issued by the Government of India under the Central Goods and Services Tax Act, 2017 specifies certain goods subject to reverse charge mechanism under section 9(3). The notification lists various goods like cashew nuts, bidi wrapper leaves, tobacco leaves, certain essential oils, silk yarn, raw cotton, lottery supplies, used vehicles, and metal scrap. For these goods, the recipient of the intra-state supply is required to pay the central tax instead of the supplier. This notification, effective from July 1, 2017, includes amendments and insertions made in subsequent years.
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