(Updated as on 30th September 2019)
Government has notified Goods and Services which are subject to GST under Reverse Charge.
(I) GOODS
Following are Supply of goods under RCM as per section 9(3) of CGST Act are:
|
S. No.
|
Tariff item, sub-heading, heading or
Chapter |
Description of supply of Goods
|
Supplier of goods
|
Recipient of supply
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
1.
|
0801
|
Cashew nuts, not shelled or peeled
|
Agriculturist
|
Any registered person
|
|
2.
|
1404 90 10
|
Bidi wrapper leaves (tendu)
|
Agriculturist
|
Any registered person
|
|
3.
|
2401
|
Tobacco leaves
|
Agriculturist
|
Any registered person
|
|
4.
|
5004 to 5006-
|
Silk yarn
|
Any person who manufactures silk
yarn from raw silk or silk worm cocoons for supply of silk yarn |
Any registered person
|
|
4A
|
5201
|
Raw Cotton
|
Agriculturist
|
Any registered person
|
|
5
|
–
|
Supply of lottery.
|
State
Government, Union Territory or any local authority |
Lottery distributor or selling agent.
Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as
assigned to it in clause (c) of Rule 2 of the |
|
|
|
|
|
Lotteries (Regulation) Rules, 2010, made under the provisions of sub
section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of
1998).
|
|
6
|
Any Chapter
|
Used vehicles, seized and confiscated
goods, old and used goods, waste and scrap |
Central Government, State Government, Union territory or a local
authority |
Any registered person
|
|
7
|
Any Chapter
|
Priority Sector Lending
Certificate |
Any registered person
|
Any registered person
|
(II) SERVICES
Supply of Services under RCM as per section 9(3) of CGST Act are
|
Sl.
No.
|
Category of Supply of Services
|
Supplier of service
|
Recipient of Service
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1
|
Supply of Services by a goods transport
agency (GTA) in respect of transportation of goods by road to-
(a)
any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b)
any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or |
Goods
Transport Agency (GTA) who has
not paid central and state tax at the rate of 6% each, or integrated tax at the rate of 12% |
(a)
Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b)
any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or |
|
|
(c) any co-operative society
established by or under any law; or (d) any person registered under the
Central Goods and Services Tax
Act or the Integrated Goods and Services Tax Act or the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e)
anybody corporate established, by or under any law; or
(f)
any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person.
|
|
(c) any co-operative society established by or under any law; or (d) any person registered under the CGST/IGST/SGST/UTGST Act; or
(e)
any body corporate established, by or under any law; or
(f)
any partnership firm whether registered or not under any law including association of persons; or
(g)
any casual taxable person;
located in the taxable
territory. |
|
2
|
Services supplied by an individual
advocate including a senior
advocate or firm* of advocates by way of legal services, directly or indirectly, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”
Explanation: “legal service”
means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”. |
An
individual advocate including
a senior advocate or firm* of advocates.
|
Any business entity located in the taxable
territory. |
|
*Firm of advocates includes LLP registered under
the The Limited Liability Partnership Act, 2008 |
|||
|
3
|
Services supplied by an arbitral tribunal to a
business entity. |
An arbitral tribunal.
|
Any business entity located in the taxable
territory. |
|
4
|
Services provided by way of
sponsorship to
anybody corporate or partnership firm. |
Any person
|
Anybody corporate or partnership
firm located in the taxable
territory. |
|
5
|
Services supplied by the Central
Government, State
Government, Union territory or local authority to a business entity excluding, –
(1)
renting of immovable property, and
(2)
services as specified below-
(i)
services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;
(ii)
services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii)
transport of goods or passengers. |
Central Government, State Government, Union
territory or local authority |
Any business entity located in
the taxable territory. |
|
5A
|
Services supplied by the
Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). |
Central Government, State Government, Union territory or local authority
|
Any person registered under the CGST Act, 2017.
|
|
5B
|
Services supplied by any person by way of transfer
of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter |
Any person
|
Promoter
|
|
5C
|
Long term lease of land (30 years or
more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter |
Any person
|
Promoter
|
|
6
|
Services supplied by a director of a company
or a body corporate to the said company or the body corporate. |
A director of a company or a
body corporate |
The company or a body corporate located
in the taxable territory. |
|
7
|
Services supplied by an insurance agent
to any person carrying on insurance business. |
An insurance agent
|
Any person carrying on insurance
business, |
|
|
|
|
located in the taxable territory.
|
|
8
|
Services supplied by a recovery agent
to a banking company or a financial institution or a non- banking financial company. |
A recovery agent
|
A banking company or a financial
institution or a non-banking financial company, located in the taxable territory. |
|
9
|
Supply of services by a music composer,
photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under section 13(1)(a) of the Copyright Act, 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like. |
Music composer, photographer,
artist, or the like |
Music company, producer or the
like, located in the taxable territory. |
|
9A
|
Supply
of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under Section 13(1)(a) of the Copyright Act, 1957 relating to original literary works to a publisher. |
Author
|
Publisher located in the taxable territory Provided that
nothing contained in this entry shall apply where,
(1)
the author is a registered person under GST and filed a declaration, that he exercises the option to pay tax under forward charge and he shall not withdraw the option within 1 year from the date of exercising option;
(2)
the author makes a declaration to issue the invoice to the publisher in Form GST Inv-I. |
|
10
|
Supply
of services by the members of Overseeing Committee to Reserve Bank of India |
Members of Overseeing Committee
constituted by the Reserve Bank of India |
Reserve Bank of India.
|
|
11
|
Services supplied by individual Direct
Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) |
Individual Direct Selling Agents (DSAs)
other than a body corporate, partnership or limited liability partnership firm |
A banking company or a NBFC, located in the taxable
territory |
|
12
|
Services provided by business facilitator (BF) to a banking company
|
Business facilitator (BF)
|
A banking company, located in
the taxable territory |
|
13
|
Services provided by an agent of
business correspondent (BC) to business correspondent (BC) |
An agent of business correspondent (BC)
|
A business correspondent, located in
the taxable territory |
|
14
|
Security services (services provided by way of supply
of security personnel) provided to a registered person
Provided that nothing contained in this entry
shall apply to, –
(1)
The below persons registered only purpose of making TDS u/s 51 but not for supply of goods or services
(i)
a Department or Establishment of the Central Government or State Government or Union territory;
(ii)
local authority;
(iii)
Governmental agencies.
(2) a registered person
registered under Composition Scheme u/s 10 |
Any person other than a body
corporate |
A registered person, located in the taxable territory
|
|
15
|
Services provided by way of renting
of a motor vehicle provided to a body corporate |
Any person other than a body corporate,
who opts to pay tax at the rate of 5% and he is eligible to claim input tax credit
(Persons who are ineligible to
claim ITC u/s 17(5) are not covered here) |
Any body corporate located in
the taxable territory |
|
16
|
Services of lending of securities under
Securities Lending Scheme, 1997 (“Scheme”) of the Securities and Exchange Board of India (“SEBI”), as amended |
Lender i.e. a person who deposits the securities registered in his
name or in the name of any other person duly authorised on his behalf, with an approved intermediary for the purpose of lending under the Scheme
of SEBI
|
Borrower i.e. a person who borrows the
securities under the Scheme through an approved intermediary of SEBI |
Further, the Central Government vide Notification No. 10/2017-Integrated
Tax(Rate), dt.
Tax(Rate), dt.
28-06-2017 has w.e.f 1st July 2017
provided the category
of services on which IGST
needs to be paid on the reverse charge
basis completely (100%)
by the recipient of such services.
provided the category
of services on which IGST
needs to be paid on the reverse charge
basis completely (100%)
by the recipient of such services.
The list of services as notified under the CGST Act is replicated under IGST Act also. In addition to the same,
following two additional services are notified
under IGST Act.
following two additional services are notified
under IGST Act.
|
S.
No.
|
Category of Supply of
Services
|
Supplier of service
|
Recipient of Service
|
|
1
|
Any service supplied by any
person who is located in a non-taxable territory to any person other than
non-taxable online recipient.
|
Any person located in a
non-taxable territory |
Any person located in the taxable
territory other than
non-taxable online recipient.
|
|
2
|
Services supplied by a person
located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. |
A person located in a non-taxable
territory |
Importer, as defined in clause (26) of section 2 of
the Customs Act, 1962, located in the taxable territory. |
