1.As Per Notification No.30/2012 RCM is applicable to Manpower Supply Service provided if service provider is Individual or HUF or Partnership Firm or AOP and the Service receiver is business entity registered as body corporate located in taxable territory.
2.Hence RCM is not applicable when service receiver is an Individual , Proprietorship firm , HUF, Partnership firm or a Society. (Since they are not considered has registered body corporate)
3.From the above since your are an individual being an service provider and if the service receiver in your case is person registered as body corporate I.e. Company or Cooperative Society than RCM will be applicable to your case.
4. If RCM is applicable then you are liable to pay ST @ 25% (i.e you have to charge) and service receiver's liability will be at 75%.
Thanks & Regards,
CA Chandrashekar L