RCM List on GST
This query is : Resolved
22 February 2021
Can anybody help with full latest list of RCM applicable/ not applicable on GST?
Regards
Shyam Singh
Regards
Shyam Singh
22 February 2021
Provide me your mail I'd
22 February 2021
I mailed it to you.
20 July 2025
Latest List of Services Covered Under RCM (GST)
1. Services by an Unregistered Supplier to a Registered Recipient
Any taxable service supplied by an unregistered person to a registered person attracts RCM.
Example: Legal services, consulting, commission from unregistered professionals.
2. Goods Transport Agency (GTA) Services
RCM applies on transportation of goods by GTA if the supplier is unregistered.
Rate: 5% GST without ITC.
3. Services by an Individual Advocates or Firm of Advocates (excluding court fees and fines)
RCM applicable if service provided to business entity.
4. Services by Director to a Company or Body Corporate
5. Sponsorship Services
6. Services of Supply of Manpower or Security Services by Unregistered Supplier
Supply of manpower, security, or housekeeping services by an unregistered person attracts RCM.
7. Services by an Insurance Agent to Insurance Company
8. Services of Renting of Immovable Property (Commercial) by Unregistered Person
Commercial rent paid to unregistered landlord attracts RCM.
9. Services of Works Contract by Unregistered Supplier
When works contract services are received from unregistered contractors.
10. Services provided by Registered Person to a Composition Dealer
RCM applies on specified services.
11. Services received from Foreign Supplier (Import of Service)
RCM applies on import of services from outside India.
12. Services by Arbitral Tribunal
13. Legal Services by an Advocate or Firm to Any Business Entity
14. Services by Goods Transport Agency (GTA) to Unregistered Person (Intra-state)
In certain cases, intra-state RCM on GTA services.
15. Services provided by Electronic Commerce Operator (ECO) on behalf of Unregistered Suppliers
Services NOT Covered Under RCM
Services supplied by a registered supplier charging GST normally.
Goods supply (only services attract RCM).
Services where the supplier is registered and GST charged.
Exempted services.
Services to unregistered persons (except where specified).
Services where GST is to be paid by supplier (normal charge).
Composition dealers are exempted from RCM liabilities in most cases.
Additional Important Points
RCM applies only when the supplier is unregistered or the supply falls under specific notified categories.
For intra-state supplies under RCM, tax is split as CGST + SGST.
For inter-state supplies under RCM, tax is IGST.
Tax paid under RCM can be claimed as input tax credit by recipient (subject to conditions).
Threshold limits do not apply for RCM; tax is payable regardless of turnover.
Reference
GST Notification No. 13/2017- Central Tax (Rate) dated 28 June 2017 (latest amendments)
Subsequent amendments and circulars by CBIC.
1. Services by an Unregistered Supplier to a Registered Recipient
Any taxable service supplied by an unregistered person to a registered person attracts RCM.
Example: Legal services, consulting, commission from unregistered professionals.
2. Goods Transport Agency (GTA) Services
RCM applies on transportation of goods by GTA if the supplier is unregistered.
Rate: 5% GST without ITC.
3. Services by an Individual Advocates or Firm of Advocates (excluding court fees and fines)
RCM applicable if service provided to business entity.
4. Services by Director to a Company or Body Corporate
5. Sponsorship Services
6. Services of Supply of Manpower or Security Services by Unregistered Supplier
Supply of manpower, security, or housekeeping services by an unregistered person attracts RCM.
7. Services by an Insurance Agent to Insurance Company
8. Services of Renting of Immovable Property (Commercial) by Unregistered Person
Commercial rent paid to unregistered landlord attracts RCM.
9. Services of Works Contract by Unregistered Supplier
When works contract services are received from unregistered contractors.
10. Services provided by Registered Person to a Composition Dealer
RCM applies on specified services.
11. Services received from Foreign Supplier (Import of Service)
RCM applies on import of services from outside India.
12. Services by Arbitral Tribunal
13. Legal Services by an Advocate or Firm to Any Business Entity
14. Services by Goods Transport Agency (GTA) to Unregistered Person (Intra-state)
In certain cases, intra-state RCM on GTA services.
15. Services provided by Electronic Commerce Operator (ECO) on behalf of Unregistered Suppliers
Services NOT Covered Under RCM
Services supplied by a registered supplier charging GST normally.
Goods supply (only services attract RCM).
Services where the supplier is registered and GST charged.
Exempted services.
Services to unregistered persons (except where specified).
Services where GST is to be paid by supplier (normal charge).
Composition dealers are exempted from RCM liabilities in most cases.
Additional Important Points
RCM applies only when the supplier is unregistered or the supply falls under specific notified categories.
For intra-state supplies under RCM, tax is split as CGST + SGST.
For inter-state supplies under RCM, tax is IGST.
Tax paid under RCM can be claimed as input tax credit by recipient (subject to conditions).
Threshold limits do not apply for RCM; tax is payable regardless of turnover.
Reference
GST Notification No. 13/2017- Central Tax (Rate) dated 28 June 2017 (latest amendments)
Subsequent amendments and circulars by CBIC.
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