CA India
M/s Agarwal & Choksi
Chartered Accountants · Ahmedabad
CA Jainam P. Shah — IBBI Registered Valuer
☏ +91-9687070056 ✉ ca.jainam@gmail.com ⯀ cajainam
Master Reference
RCM
Reverse Charge Mechanism
under GST
36
Total Entries
21
Services
11
Goods
4
Promoter / Builder
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RCM on Services Section 9(3)
21 entries
#SACType of Service SupplierRecipientRate Remarks
1Any Import of ServiceSupplier outside India · Recipient in India · PoS in India Person in Non-Taxable Territory Person in Taxable Territory (Importer) NN 08-17 —
2996511 Goods Transport Services by Road GTA (not opted 12% FC) Registered Person / Factory / Society / Body Corporate / Partnership / AOP / Casual TP 5%
  • GTA may opt 12% FC — no RCM then
  • Not applicable to CG/SG/Local Auth registered only for GST-TDS
  • Unregistered individual recipient: exempt (Entry 21A, NN 12-2017 CTR)
  • Agri produce, milk, salt, food grain, flour, pulses, rice, newspapers: exempt (Entry 21)
3996601 Renting of Passenger Transport VehicleCost of fuel included Any person except Body Corporate (not opted 12% FC) Body Corporate 5%
  • Supplier may opt 12% FC — no RCM then
  • ITC not eligible to recipient unless seating capacity > 13
49982** Legal ServicesAny branch of law including GST Advocate or Firm of Advocates Business Entity 18%
  • Turnover below 40L / 20L / 10L and not required to register: exempt (Entry 45, NN 12-2017 CTR)
5 Any
997337		 Services by CG / SG / UT / Local AuthorityIncl. Royalty to Govt · Excl. Renting of IP, Postal, Aircraft/Vessel, Transport CG, SG, UT or Local Authority Business Entity NN 11-17 —
6997211 / 997212 Renting of Immovable Property by GovtCG/SG/UT/Local Authority · Except Indian Railways CG, SG, UT or Local Authority Any Registered Person 18% —
7997211 Renting of Residential PropertyUse can be residential or commercial Any person Any Registered Person 18%
  • Taken on rent by Proprietor for personal use: exempt (Entry 12, NN 12-2017 CTR)
8997212 Renting of Commercial PropertyAny immovable property except residential Any Unregistered Person Any Registered Person (Excl. Composition TP) 18%
  • If supplier is Registered: Forward Charge applies
9998525 Security Services Any person (except Body Corporate) Any Registered Person 18%
  • Not applicable to CG/SG/Local Auth/Govt Agencies registered only for GST-TDS
  • Not applicable to Composition Taxable Person
109983** Services supplied by a Director Director Company / Body Corporate 18%
  • Only services “in capacity of Director” covered (Circ 201-2023, 01-08-23)
  • Director on employment with TDS u/s 192: Sch-III, no GST (Circ 140-2020, 10-06-20)
119971** Services by Insurance Agent An Insurance Agent Person carrying on Insurance Business 18% —
12997159 Services by Individual DSAsOther than Body Corporate / Partnership / LLP Individual DSAs Bank / NBFC 18% —
13997159 Services by Business Facilitator (BF) Business Facilitator Bank 18% —
14997159 Services by Agent of Business Correspondent (BC) Agent of BC Business Correspondent 18% —
15998215 Services by Arbitral Tribunal An Arbitral Tribunal Business Entity NN 11-17 —
16998397 Sponsorship Services Any person (except Body Corporate) Body Corporate / Partnership Firm 18% —
17998599 Services by Recovery Agent Recovery Agent Bank / Financial Institution / NBFC 18% —
18997332/33 Transfer / Permitting Use of CopyrightMusic composer, photographer, artist or the like Music composer / photographer / artist Music company / producer 18% —
19997334 Transfer / Permitting Use of CopyrightAuthor (except those who opted Forward Charge) Author (except opted FC) Publisher 18% —
20Any Services by Members of Overseeing CommitteeTo RBI Members of Overseeing Committee RBI NN 11-17 —
21997119 Services of Lending of Securities Lender Borrower 18% —
RCM on Goods Section 9(3)
11 entries
#HSNType of Goods SupplierRecipientRate Remarks
10801 Cashew nuts, not shelled or peeled AgriculturistAny Registered Person 5%—
214049010 Tendu Leaves AgriculturistAny Registered Person 18%—
32401 Tobacco Leaves AgriculturistAny Registered Person 5%—
45201 Raw Cotton AgriculturistAny Registered Person 5%—
533012400 / 2510 Essential Oils Any Unregistered PersonAny Registered Person 12%—
633012520/30/40/90 Essential Oils Any Unregistered PersonAny Registered Person 18%—
75004 / 5006 Silk Yarn Silk yarn manufacturerAny Registered Person 5%—
8Any Supply of Lottery State Govt / UT / Local AuthorityLottery distributor or selling agent 28%—
9Any Used vehicles / Seized goods / Scrap CG/SG/UT/Local Authority (Excl. Indian Railways)Any Registered Person NN 01-17—
10Any Priority Sector Lending Certificate Any Registered PersonAny Registered Person 12%—
1172 to 81 Metal Scrap Any Unregistered PersonAny Registered Person 18%—
RCM — Promoter / Builder Section 9(4)
4 entries
#HSN/SACType of Goods / Service SupplierRecipientRate Remarks
19972** Transfer of Development Rights / FSI / Long-term Lease of Land (≥ 30 yrs) Any person Promoter (Residential / Commercial) 18%
  • Residential: RCM proportional — only for un-booked apartments at completion (Entry 41A, NN 12-2017 CTR)
  • RCM @18% on TDR/FSI capped at 1%/5% of consideration of un-booked apartments
  • Discharge at time of Completion Certificate (NN 06-2019 CTR)
2Any Any Goods or Services (Excl. TDR / FSI / Long-term Lease)When purchase from Registered Person < 80% of Total Purchase Unregistered Promoter of RREP Flat 18% —
32523 Cement Unregistered Promoter (Residential / Commercial) 28% —
4Any Capital Goods Unregistered Promoter of RREP NN 01-17 —
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