Reverse Charge

Yes.

As per the provisions of section 9(3) of CGST/SGST (UTGST) Act, 2017/section 5(3)of IGST Act, 2017, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.

Supplies of goods under reverse charge mechanism: 

1. Cashew nuts, not shelled or peeled 

2. Bidi wrapper leaves (tendu) 

3. Tobacco leaves 

4. 4. Supply of lottery  by State Government, Union Territory or any local authority 

5. Silk yarn