2. Goods Covered under RCM

Sr no
Tariff item, heading, sub heading or chapter
Notification number
Description of Goods
Supplier
Recipient
1
0801
notification
Cashew nuts,
Agriculturist
Any registered
no 4/2017 -
not shelled or
person
CTR
peeled
dated 28th
June, 2017
2
14049010
notification
Bidi wrapper
Agriculturist
Any registered
no 4/2017-
leaves (tendu)
person
CTR
dated 28th
June, 2017
3
2401
notification
Tobacco leaves
Agriculturist
Any registered
no 4/2017 -
person
CTR
dated 28th
June, 2017
Title
Title
Title
Title
Title
Title
3A.
3301240,
Inserted vide
Following
Any
Any registered
33012510,
notification
essential oils
unregistered
person
33012520,
no 10/2021-
other than
Person
33012530,
CTR
those of
33012540
dated 30th
citrus fruit
September
namely :-
2021
a) Of
peppermint
(Menthapiperita);
b) Of other
mints:
Spearmint oil
(ex-
menthaspicata),
Water mint-
oil (ex-mentha
aquatic),
Horsemint oil
(ex-menthasy-
lvestries),
Bergament oil
(ex-mentha
citrate)
4
5004 to 5006
notification
Silk yarn
Any person
Any registered
no 4/2017 -
who
person
CTR
manufactures
dated 28th
silk yarn from
June, 2017
raw silk or
silkworm
cocoons for
supply of silk
yarn
Title
Title
Title
Title
Title
Title
4A.
5201
Inserted vide notification
no 43/2017 - CTR
dated 14th November, 2017
Raw cotton
Agriculturist
Any Registered person
5
-
notification no 4/2017 - CTR
dated 28th June, 2017
Supply of lottery
State government, union territory or
local authority
Lottery Distributor or Selling agent.
6
Any chapter
Inserted through notification
no 36/2017 - CTR
dated 13th October, 2017
Used vehicles, seized and confiscated goods, old and used goods, waste and scrap
Central Government, state government, union territory or
local authority
Any registered person
7.
Any Chapter
Inserted through notification
no 11/2018 - CTR
dated 28th May, 2018
Priority sector lending
certificate
Any registered person
Any registered person
8.
72 to 81
Inserted vide notification
no 06/2024 - CTR
dated 8th
October 2024
Metal Scarp
Any unregistered person
Any registered person
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