RCM Regarding.

Reverse charge under G.S.T attracts u/s.9(3) & 9(4). The following notifications prescribes situations where R.C.M applies in case goods bought from "Agriculturist" u/s.9(3).   

Notification No.4/2017-Central Tax (Rate), New Delhi, the 28th June, 2017.  Cashew nuts (not shelled or peeled), Bidi wrapper leaves (Tendu leaves), Tobacco leaves  and Notification No. 43/2017-Central Tax (Rate), New Delhi, the 14th November, 2017 - Raw cotton (kapas) 

Section 9(4) - Goods bought from unregistered dealer by registered person postponed till 30.09.2019. Applicable from 01.10.2019. (Indeed, C.G.S.T (Amendment) Act, 2018 provides for R.C.M u/s.9(4) for specified supplies only)