RCM List on GST

Please share RCM list

Replies (3)
Quick Summary
This discussion provides an overview of the Reverse Charge Mechanism (RCM) list under GST for 2025, detailing common categories such as services from GTAs, legal services, and imports. It clarifies that RCM applicability depends on recipient registration and supply nature, with specific rules for Section 9(3) and 9(4) transactions. The summary also outlines the process of issuing self-invoices, paying GST in cash, and claiming Input Tax Credit (ITC).

Could you tell me more about what you are looking for in the RCM list ? Is it related to a specific tool, project, or industry like health care billing ?

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.

The RCM list is split across two main categories and understanding which applies to your business avoids missed compliance.

Section 9(3) RCM (notified services and goods): Specific services listed by government where the recipient pays GST regardless of supplier registration status. Key examples include:
- Legal services from an advocate to a business entity
- Goods transport agency (GTA) services to a registered person
- Import of services from any person outside India to a registered/liable-to-register person in India
- Director remuneration to a company
- Insurance agent services to an insurance company
- Security services (except by a registered body corporate)
- Renting of immovable property by an unregistered person to a registered person

Section 9(4) RCM (unregistered supplier to registered recipient): Any goods or services purchased from an unregistered supplier trigger RCM liability on the registered buyer. There are exemptions for small intra-state transactions below Rs 5,000 per day per supplier.

For each RCM transaction: You must issue a self-invoice, pay GST in cash (ITC cannot offset RCM liability directly for most categories), and report in GSTR-3B Table 3.1(d). The paid GST can then be claimed as ITC in Table 4 subject to eligibility.

This [GST on import of services and RCM guide](https://taxgarden.in/blog/gst-on-import-of-services-rcm-india-2026) covers the Section 9(3) categories and self-invoice requirements in detail.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details