Updated List of goods and services falling under RCM under GST U/s 9(3)
Details of Goods & Services specified under section 9(3) of the CGST Act & 5(3) of the IGST Act 2017 along with corresponding notification number. I.e. List of goods and services liable to GST under reverse charge mechanism.
RCM list under GST -Services:
| Entry No | Particulars (Services) | Effective Date | Notification / Circular No. |
| 1 | Supply of service by GTA | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 & Entry 21 of 12/2017- Central Tax (Rate) Notification No.05/2022-CentralTax (Rate) dated 13th July, 2022 |
| 2 | Advocacy Services | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 CORRIGENDUM 25/09/2017. |
| 3 | Service by Arbitral Tribunal to business entity | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 4 | Sponsorship Services | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 5 | Services by Central/State Government, Union territory or local authority | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 5A | Services by Central/State Government, Union territory or local authority by way of renting of immovable property to person registered under GST [excluding the Ministry of Railways (Indian Railways)] | 25/01/2018 | 3/2018-Central Tax (Rate) dt 25/01/2018 |
| 5AA | Service by way of renting of residential dwelling to a registered person | 18/07/2022 | Notification No.05/2022-CentralTax (Rate) 13th July, 2022 |
| 5AB | Service by way of renting of any property other than residential dwelling | 10/10/2024 | Notification No.09/2024-CentralTax (Rate) 08th Oct, 2024 |
| 5B | Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) | 01/04/2019 | 05/2019-Central Tax (Rate), dt. 29-03-2019 |
| 5C | Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount | 01/04/2019 | 05/2019-Central Tax (Rate), dt. 29-03-2019 |
| 6 | Services supplied by a director of a company or a body corporate | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 7 | Services by an insurance agent to person carrying on insurance business | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 8 | Service by Recovery agent | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 |
| 9 | Services by an author, music composer, photographer, artist by way of transfer or permitting right to use copyright | 01/07/2017 | 13/2017- Central Tax (Rate) dt 28/6/2017 & 22/2019-Central Tax (Rate), dt. 30-09-2019 |
| 9A | Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright | 01/10/2019 | 22/2019-Central Tax (Rate), dt. 30-09-2019 |
| 10 | Supply of services by the members of Overseeing Committee to RBI | 13/10/2017 | 33/2017-Central Tax (Rate), dt. 13-10-2017 |
| 11 | Services supplied by individual Direct Selling Agents (DSAs) to banks or NBFC | 27/07/2018 | 15/2018-Central Tax (Rate), dt. 26-07-2018 |
| 12 | Services provided by business facilitator (BF) | 01/01/2019 | 29/2018-Central Tax (Rate), dt. 31-12-2018 |
| 13 | Services provided by an agent of business correspondent (BC) | 01/01/2019 | 29/2018-Central Tax (Rate), dt. 31-12-2018 |
| 14 | Security Services (services provided by way of supply of security personnel) by any person other than body corporate | 01/01/2019 | 29/2018-Central Tax (Rate), dt. 31-12-2018 |
| 15 | Services provided by way of renting of a motor vehicle provided to a body corporate | 01/10/2019 | 22/2019-Central Tax (Rate), dt. 30-09-2019 & 29/2019-Central Tax (Rate), dt. 31-12-2019 & Circular 130/2019, dt. 31/12/2019 |
| 16 | Services of lending of securities under Securities Lending Scheme, 1997 | 01/10/2019 | 22/2019-Central Tax (Rate), dt. 30-09-2019 |
| 1* | Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. | 01/07/2017 | 10/2017-Integrated Tax (Rate) dt. 28-06-2017 |
| 10* | Services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 01/07/2017 | 10/2017-Integrated Tax (Rate), dt. 28-06-2017 |
RCM list under GST 2024-Goods
| S.No | Particulars (Goods) | Effective Date | Notification / Circular No |
|---|---|---|---|
| 1 | Cashew nuts, not shelled or peeled | 01/07/2017 | 4/2017-Central Tax (Rate) dt 28/06/2017 |
| 2 | Bidi wrapper leaves (tendu leaves) | 01/07/2017 | 4/2017-Central Tax (Rate) dt 28/06/2017 |
| 3 | Tobacco leaves | 01/07/2017 | 4/2017-Central Tax (Rate) dt 28/06/2017 |
| 4 | Silk yarn | 01/07/2017 | 4/2017-Central Tax (Rate) dt 28/06/2017 |
| 4A | Raw Cotton | 15/11/2017 | 43/2017-Central Tax (Rate) dt 14/11/2017 |
| 5 | Supply of lottery | 01/07/2017 | 4/2017-Central Tax (Rate) dt 28/06/2017 |
| 6 | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap to Government or local authority | 13/10/2017 | 36/2017-Central Tax (Rate) dt 13/10/2017 |
| 7 | Priority Sector Lending Certificate | 28/05/2018 | 11/2018-Central Tax (Rate) dt 28/05/2018 |
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