List of goods and services under RCM (reverse charge mechanism) in GST with notifications

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List of goods and services falling under RCM under GST U/s 9(3)

Latest List of goods and services under RCM in GST act
List 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.

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 wat 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

Entry 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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