Does RCM applicable on purchase of agricultural items from farmer ..?

Reply— Few products like raw cotton, Cashew nuts not shelled or peeled, tobacco leaves are covered under section 9(3), and hence if a registered dealer will purchase any of the above products from agriculturist, RCM will be applicable. Please refer noification no. 04/2017-CT(rate) dated 28.06.2017

Provision of reverse charge is not applicable on all agriculture produce.