Latest Query & Reply

RCM is suspended upto 30-9-2019 by notification. only few area are there on which RCM is still applicable like legal services provided by advocate and GTA etc.

So I just want to ask that whether purchase of agriculture products (mainly cotton seeds and ground nuts) from farmers are still liable for RCM or not?

Reply

The goods mentioned in the query(cotton seeds and ground nuts) are not covered under section 9(3) of CGST Act, however it will cover u/s 9(4), but RCM still not applicable upto 30.09.2019.

Further, few agriculture products like Raw cotton, Cashew nuts not shelled or peeled are covered under section 9(3), hence if a registered dealer will purchase any of the above products from agriculturist, RCM will be applicable.