Reverse Charge Mechanism (RCM) for Supply of Services under GST

The following is a list of services subject to the Reverse Charge Mechanism (RCM), which may or may not apply depending on specific conditions:

Sl. No	Nature of Supply	Supplier of Services	Recipient of Services
1	Services received from outside India (except non-taxable online recipients)	Any person located outside India	Any person located in India
2	Services provided by a goods transport agency (GTA) in respect of transportation of goods by road to Specified recipients	GTA	Specified recipients such as factories, societies, cooperative societies, registered persons, body corporates, partnership firms, or casual taxable persons
3	Legal services, including representational services before any court or tribunal	Individual advocate or firm of advocates	Any business entity located in India providing supply exceeding Rs. 20 Lakhs
4	Services provided by a director of a company or body corporate	Director	The company or body corporate located in the taxable territory
5	Security services	Any person other than a body corporate	Registered person
6	Services provided by way of renting of residential dwelling to a registered person	Any person	Registered person
7	Services provided by way of renting of any property other than residential dwelling	Unregistered person	Registered person
8	Renting of immovable property to a registered person by Central Government, State Government, Union Territory	Central Government, State Government, Union Territory	Registered person
9	Services supplied by the Central Government, State Government, Union Territory, or local authority to a business entity, excluding certain services	Central Government, State Government, Union Territory, or local authority	Any business entity located in India
10	Services provided by an arbitral tribunal	Arbitral tribunal	Any business entity located in India
11	Renting of any motor vehicle to a body corporate	Any person other than a body corporate, who does not opt to pay tax at the rate of CGST 6%	Any body corporate located in India
12	Sponsorship services provided to any body corporate or partnership firm	Any person other than a body corporate	Any body corporate or partnership firm located in the taxable territory
13	Services provided by an insurance agent	Insurance agent	Any person carrying on insurance business, located in the taxable territory
14	Services provided by a recovery agent	Recovery agent	Banking companies, financial institutions, or non-banking financial company located in taxable territory
15	Direct Selling Agents (DSAs) Services	Individual Direct Selling Agents	Banking company or a NBFC
16	Services provided by business facilitator (BF) to a banking company	Business facilitator	Banking company located in India
17	Services provided by an agent of business correspondent (BC) to business correspondent	Agent of business correspondent	Business correspondent located in India
18	Supply of services by the members of Overseeing Committee to Reserve Bank of India	Members of Overseeing Committee	Reserve Bank of India
19	Services of lending of securities under Securities Lending Scheme, 1997 of SEBI	Lender	Borrower
20	Services provided by way of transfer of development rights or Floor Space Index (FSI) for Construction	Any person	Promoter (Builder)
21	Long term lease of land (30 years or more) against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges)	Any person	Promoter
22	Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957	Music composer, photographer, artist, Author or the like	Music company, Producer, Publisher or the like, located in India