GST Tools

Reverse Charge Identifier

Look up 20+ services under RCM, identify who pays GST, the applicable rate, and ITC eligibility.

20 services found

Transport

Goods Transport Agency (GTA)

RCM
Supplier: GTA (not paying GST @12%)
Recipient: Any registered person
GST Rate: 5% (2.5% CGST + 2.5% SGST/IGST)
ITC: Yes — recipient can claim ITC
Reference: Entry 1, Notif. 13/2017-CT(R)
Professional

Legal Services by Advocate / Firm of Advocates

RCM
Supplier: Individual advocate or firm
Recipient: Any business entity
GST Rate: 18% (9% CGST + 9% SGST/18% IGST)
ITC: Yes — as input service
Reference: Entry 2, Notif. 13/2017-CT(R)
Professional

Arbitral Tribunal Services

RCM
Supplier: Arbitral Tribunal
Recipient: Any business entity
GST Rate: 18%
ITC: Yes
Reference: Entry 3, Notif. 13/2017-CT(R)
Marketing

Sponsorship Services

RCM
Supplier: Any person
Recipient: Body corporate or partnership firm
GST Rate: 18%
ITC: Yes
Reference: Entry 4, Notif. 13/2017-CT(R)
Government

Government Services (non-exempt)

RCM
Supplier: Central / State / Local authority
Recipient: Any registered business
GST Rate: As applicable to service
ITC: Yes
Reference: Entry 5, Notif. 13/2017-CT(R)
Professional

Director Services to Company / LLP

RCM
Supplier: Director of company
Recipient: Company / LLP
GST Rate: 18%
ITC: Yes — as input service
Reference: Entry 6, Notif. 13/2017-CT(R)
Financial

Insurance Agent to Insurance Company

RCM
Supplier: Insurance agent
Recipient: Insurance company
GST Rate: 18%
ITC: Yes
Reference: Entry 7, Notif. 13/2017-CT(R)
Financial

Recovery Agent Services

RCM
Supplier: Recovery agent
Recipient: Banking company / NBFC
GST Rate: 18%
ITC: Yes
Reference: Entry 8, Notif. 13/2017-CT(R)
Transport

Renting of Motor Vehicle (per km basis)

RCM
Supplier: Any person (non-corporate, not charging GST @12%)
Recipient: Body corporate
GST Rate: 5%
ITC: Partially — subject to Section 17(5)
Reference: Entry 15, Notif. 13/2017-CT(R)
Services

Security Services

RCM
Supplier: Non-corporate entity
Recipient: Registered person (except Govt/individual/composition)
GST Rate: 18%
ITC: Yes
Reference: Entry 14, Notif. 13/2017-CT(R)
Creative

Services by Author / Music Composer / Photographer (copyright)

RCM
Supplier: Author / Composer / Photographer
Recipient: Publisher / Music company
GST Rate: 18%
ITC: Yes
Reference: Entry 9, Notif. 13/2017-CT(R)
Import

Foreign Shipping Service (goods imported)

RCM
Supplier: Foreign shipping line
Recipient: Importer (registered in India)
GST Rate: 5%
ITC: Yes — at point of import
Reference: Entry 10, Notif. 13/2017-CT(R)
General

Services from unregistered supplier (specific categories)

RCM
Supplier: Unregistered person
Recipient: Registered person (specific sectors)
GST Rate: As applicable
ITC: Yes — on RCM-paid tax
Reference: Notif. 7/2019-CT(R)
Real Estate

Real Estate Developer — purchase of development rights

RCM
Supplier: Landowner
Recipient: Developer / promoter
GST Rate: 18% (on value of service)
ITC: Yes
Reference: Entry 5B, Notif. 13/2017-CT(R)
Financial

Services by business correspondent to banking co.

RCM
Supplier: Business correspondent
Recipient: Banking company
GST Rate: 18%
ITC: Yes
Reference: Notif. 13/2017-CT(R)
Import

Import of Services (from outside India)

RCM
Supplier: Person located outside India
Recipient: Any person located in India (taxable territory)
GST Rate: IGST — as applicable to service
ITC: Yes — registered recipients can claim IGST as ITC
Reference: Section 5(3) IGST Act
Import

Overland transportation (goods) by foreign suppliers

RCM
Supplier: Foreign entity for cross-border rail/road transport
Recipient: Importer
GST Rate: 5% IGST
ITC: Yes
Reference: Notif. 13/2017-CT(R)
Real Estate

Supply of land / undivided share of land by landowner

RCM
Supplier: Landowner (non-registered)
Recipient: Promoter / developer
GST Rate: 18%
ITC: Subject to restriction for construction
Reference: Notif. 4/2019-CT(R)
Real Estate

Renting of residential dwelling to registered person

RCM
Supplier: Any person (owner)
Recipient: Registered person (for commercial use)
GST Rate: 18%
ITC: Partially — check end use
Reference: Notif. 05/2022-CT(R)
Real Estate

Works contract on immovable property by unregistered

RCM
Supplier: Unregistered contractor
Recipient: Registered promoter
GST Rate: 18%
ITC: Blocked under Sec 17(5) for immovable property
Reference: Notif. 7/2019-CT(R)

Under RCM, the recipient pays GST directly to the government and can claim ITC on the same. RCM paid by cash only — cannot use ITC balance to pay RCM liability. This list covers common services; always verify with the latest CGST notifications.

For general guidance only. Consult your CA for advice specific to your situation.