20 Points
Joined November 2025
Here is the updated and commonly-used RCM (Reverse Charge Mechanism) list under GST for 2025:
Major RCM Categories:
• Services provided by a Goods Transport Agency (GTA)
• Legal services provided by an advocate or firm
• Sponsorship services
• Services provided by the Central or State Government to a business entity
• Renting of motor vehicles where fuel is included
• Director’s services to a company
• Import of services
• Security services provided by non-body corporate suppliers
• Supply of raw cotton by agriculturists
• Services by insurance agents, recovery agents, and individual agents
• Cashew nuts, bidi wrapper leaves, and certain agro-based supplies
• E-commerce supplies notified under Section 9(5)
Important Note:
The exact applicability depends on whether the recipient is registered, the nature of supply, and notifications updated by GST Council from time to time.
If you need the full RCM list with notification numbers, I have it in PDF format and can share it too.
Personally, I use GetMyCA for GST-related clarifications and compliance work — unka guidance kaafi clear hota hai and they helped me understand RCM applicability in practical situations also. Good option if you ever need expert support.