GST on RCM on Goods

Oly specified goods rcm on cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves. raw cotton, supply of lottery oly those good rcm is exist other wise section 9(4) is suspend sir

For construction industry
it's there. if 80% of total procurement is not made from registered party the deficiency
shud be considered for payment of GST under RCM

1). Section 9(3) of the CGST Act 2017 : RCM on "Notified Goods and Services" is on full force.

2). Section 9(4) of the CGST Act 2017 : RCM on Purchase from UNREGISTERED DEALER is now applicable only on Notified Goods and Services procured by Notified Registered Persons. For example - RCM is applicable on Cement, Capital Goods purchased from Unregistered Dealer by a Promoter/Developer ( Real Estate Sector ).

NOTE : Section 9(4) of the CGST Act 2017 was amended vide CGST Amendment Act 2018.