# Supplies of Goods Taxable Under Reverse Charge [Section 9(3)]
The Government has notified certain goods under Section 9(3) of CGST Act where the recipient pays GST under reverse charge. Key entries:
## Notified Goods Under RCM
| Supplier | Goods | Recipient |
|---|---|---|
| Agriculturist | Cashewnuts (not shelled/peeled), bidi wrapper leaves, tobacco leaves, raw cotton | Registered person |
| State Govt / UT / Local Authority | Lottery | Lottery selling/distribution agent |
| Manufacturer | Silk yarn | Registered person |
| CG / SG / LA / UT | Used vehicles, confiscated goods, old & used goods, waste & scrap | Registered person |
| Registered person | Priority Sector Lending Certificate (PSLC) | Registered person |
## Key Points to Remember
1. Agriculturist supplies – only the four specified items are under RCM (cashewnuts not shelled/peeled, bidi wrapper leaves, tobacco leaves, raw cotton). Other agricultural produce is not.
2. Recipient must be a 'registered person' – if the buyer is unregistered, RCM does not arise; instead, the agriculturist (if also unregistered) is outside GST.
3. Lottery sold by SG/UT/LA – lottery distributor pays GST under RCM.
4. Silk yarn from manufacturer – the manufacturer is the supplier; recipient (registered) pays under RCM.
5. Government scrap, old/used goods – registered recipient pays under RCM. (Note: when sold to unregistered person, supplier i.e. govt pays.)
6. PSLC – Banks/financial institutions inter se trade PSLCs; buyer (registered) pays under RCM.