Page 1 / 2 Updated Till May-25
Master Chart on RCM under GST
(With Rate and HSN/SAC)
RCM ON SERVICES
# SAC Type of Service Supplier Recipient Rate
Import of Service
(When - Supplier is Outside India Person located in a Non- Person located in the Taxable Territory - See NN 08-
1 Any
- Recipient is In India Taxable Territory IMPORTER 2017 ITR
- PoS is In India)
Any Registered Person under GST / Factory /
GTA Society / Co-op Society / Body Corporate /
996511 Goods Transport Services By Road (Who has not Opted for 12% Partnership Firm / AOP / Casual Taxable 5%
Forward Charge) Person
2 (Who Pays to GTA)
Note: 1) The Option is with GTA either to Go with 12% or 5%. If GTA has opted 12%, then it'll be under Forward Charge
2) RCM on GTA Services is Not applicable to CG / SG / Local Authority / Govt Agencies who is registered only for GST-TDS
3) Unregistered Recipient (say Individual), other than specifically listed as "Recipient" as above, are exempted from RCM (Entry 21A NN 12-2017 CTR)
4) GTA Services by Road for Agriculture Produce, milk, salt, food grain, flour, pulses, rice, newspapers etc. are exempted (Entry 21 NN 12-2017 CTR)
Any person Except body
Renting of Passenger Transport Vehicle - corporate
996601 Body Corporate 5%
When Cost of Fuel is included (Who has not opted for 12%
3 Forward Charge)
CA. Deep Koradia
Note: 1) The Option is with Supplier either to Go with 12% or 5%. If Supplier has opted 12%, then it'll be under Forward Charge
2) ITC to the recipient is not eligible (unless the Approved seating capacity of the vehicle is > 13)
Legal Services By Advocate or Firm of
9982** Business Entity 18%
(In any Branch of law, Say GST) advocate
4
Note: Business Entity having Turnover below 40L / 20L / 10L and not required to get registration - is also exempted from paying RCM of Legal Services
(Entry 45 NN 12-2017 CTR)
Any Services Supplied by CG, SG, UT or
Any Local Authority (Including ROYALTY
Payment to Govt)
EXCEPT: CG, SG, UT or Local See NN 11-
5 (for Business Entity
1) Renting of Immovable Property Authority 2017 CTR
Royalty:
2) Postal Department's Services
997337)
3) Aircraft of vessel Services
4) Transport of Goods / Passengers
Renting of Immovable Property by CG,
997211/ CG, SG, UT or Local
6 SG, UT or Local Authority Any Registered Person 18%
997212 Authority
(Except by Indian Railways)
Renting of Residential Property
997211 Any person Any registered person 18%
7
CA. Deep Koradia
(Use can be Any - Residential / Commercial)
Note: If Such Residential Property is taken on Rent to by a "Proprietor" for his personal Use, then it’s exempted (Entry 12 NN 12-2017 CTR)
Renting of Commercial Property
Any registered person
997212 (Any Immovable Property Except Residential Any unregistered person 18%
8 (Except Composition Tax Payer)
Property)
Note: If Supplier of Renting of Commercial Property is Registered, then It'll be Under Forward Charge
998525 Security Services Any person Any registered person 18%
(Except body corporate)
9
Note: 1) RCM on Security Services is Not applicable to CG / SG / Local Authority / Govt Agencies who is registered only for GST-TDS.
2) RCM on Security Services is Not applicable to Composition Taxable Person
9983** Services supplied by a Director Director Company / Body Corporate 18%
10 Note: 1) Services Provided only "In the Capacity of Director" will be covered (Circ 201-2023 Dt. 01-08-23)
2) if Such Director on Employment and TDS is deducted u/s 192, then Sch-III Item, No GST (Circ 140-2020 Dt. 10-06-20)
11 9971** Services supplied by an insurance agent An insurance agent Person carrying on insurance business 18%
Services by INDIVIDUAL DSAs
12 997159 INDIVIDUAL DSAs Bank / NBFC 18%
(other than Body Corporate / P'ship / LLP)
13 997159 Services by Business Facilitator (BF) Business Facilitator (BF) Bank 18%
Services by Agent of Business Agent of business
14 997159 Business Correspondent 18%
Correspondent (BC) Correspondent (BC)
Download High Resolution PDF: bit.ly/RCM_MasterChart 13-2017 CTR 10-2017 ITR 04-2017 CTR 07-2019 CTR
Page 2 / 2 Updated Till May-25
Master Chart on RCM under GST
(With Rate and HSN/SAC)
RCM ON SERVICES
# SAC Type of Service Supplier Recipient Rate
998215 / See NN 11-
15 Services supplied by an Arbitral Tribunal An Arbitral Tribunal Business Entity
Any 2017 CTR
Any person
16 998397 Sponsorship Services Body Corporate / P'ship firm 18%
(Except body corporate)
17 998599 Services supplied by a Recovery Agent Recovery Agent Bank / Financial Institution / NBFC 18%
Music composer,
997332 / Transfer / permitting the use /
18 photographer, artist, or Music company, producer or the like 18%
33 enjoyment - of a Copyright
the like
Transfer / permitting the use / Author
19 997334 (Except those Author Who Publisher 18%
enjoyment - of a Copyright
Opted Forward Charge)
Supply of services by the members of Members of Over-seeing See NN 11-
20 Any RBI
Overseeing Committee to RBI Committee 2017 CTR
21 997119 Services of lending of Securities Lender Borrower 18%
RCM ON GOODS
# HSN Type of Goods Supplier of Goods Recipient of Goods Rate
1
3
4
0801
2 14049010
2401
5201
CA. Deep Koradia
Cashew nuts, not shelled or peeled
Tendu Leaves
Tobacco Leaves
Raw cotton
Agriculturist
Agriculturist
Agriculturist
Agriculturist
Any registered person
Any registered person
Any registered person
Any registered person
5%
18%
5%
5%
33012400 /
5 2510 Essential Oils Any Unregistered Person Any registered person 12%
33012520 /
6 30 / 40 / 90 Essential Oils Any Unregistered Person Any registered person 18%
5004 / Any person who
7 Silk yarn Any registered person 5%
5006 manufactures silk yarn
State Govt / UT / Local
8 Any Supply of lottery Lottery distributor or selling agent 28%
Authority
CG / SG / UT / Local
Used vehicles / seized goods / used See NN 01-
9 Any Authority (Except Indian Any registered person
goods / scrap 2017 CTR
Railways)
10 Any Priority Sector Lending Certificate Any registered person Any registered person 12%
11 72 to 81 Metal scrap Any unregistered person Any registered person 18%
# HSN / SAC CA. Deep Koradia
Type of Goods / Service
Transfer of Development Rights /
RCM for PROMOTOR - BUILDER
Supplier Recipient
Promoter
Rate
9972** FSI / Long term lease of land (30 years Any person 18%
(Residential / Commercial - Any)
or more)
1
Note: 1) For Residential Projects - RCM is applicable Proportionally - only for those apartments which remains un-booked on the date of completion (Entry 41A 12-2017 CTR)
2) For Residential Projects - RCM @18% on TDR / FSI etc. shall not exceed 1% / 5% of the consideration value of un-booked apartments (Entry 41A 12-2017 CTR)
3) RCM Liability required to be discharged at the time when the completion Certificate has been issued (NN 06-2019 CTR)
Supply of Any Goods or Services Except
TDR / FSI / Long-term Lease of Land Promoter of Residential Real-Estate Project FLAT RATE
2 Any Unregistered
(When Such Purchase from Registered (RREP) 18%
Person Falls short of 80% of Total Purchase)
Promoter
3 2523 Cement Unregistered 28%
(Residential / Commercial - Any)
Promoter of Residential Real-Estate Project See NN 01-
4 Any Capital Goods Unregistered
(RREP) 2017 CTR
Download High Resolution PDF: bit.ly/RCM_MasterChart 13-2017 CTR 10-2017 ITR 04-2017 CTR 07-2019 CTR
