Verified · 29 Sept 2026
RCM Under GST – Reverse Charge List & Checker
Search the goods and services on which the recipient, not the supplier, pays GST under reverse charge.
✓ Verified against official notifications · 29 Sept 2026 · How we verify →
Goods transport by road (GTA)
service- Supplier:
- Goods Transport Agency that has not opted to pay tax at 12% under forward charge
- Recipient pays GST:
- Factory, society, co-operative, registered person, body corporate, partnership firm, casual taxable person
A GTA can opt for forward charge by declaration; then RCM does not apply.
Legal services
service- Supplier:
- Individual advocate, senior advocate or firm of advocates
- Recipient pays GST:
- Any business entity located in the taxable territory
Services of an arbitral tribunal
service- Supplier:
- Arbitral tribunal
- Recipient pays GST:
- Any business entity
Sponsorship services
service- Supplier:
- Any person
- Recipient pays GST:
- Body corporate or partnership firm
Services by government or local authority (with exclusions such as renting of immovable property, postal, transport)
service- Supplier:
- Central/State Government, UT or local authority
- Recipient pays GST:
- Any business entity
Services of a director
service- Supplier:
- Director of a company or body corporate
- Recipient pays GST:
- The company or body corporate
Salary paid to a whole-time director as an employee is not a supply.
Insurance agent services
service- Supplier:
- Insurance agent
- Recipient pays GST:
- Insurance business
Recovery agent services
service- Supplier:
- Recovery agent
- Recipient pays GST:
- Bank, financial institution or NBFC
Transfer or licensing of copyright in literary, musical or dramatic works
service- Supplier:
- Author, music composer, photographer, artist
- Recipient pays GST:
- Publisher, music company, producer
An author can opt out of RCM by registering and declaring.
Security services (supply of security personnel)
service- Supplier:
- Any person other than a body corporate
- Recipient pays GST:
- Registered person (other than composition taxpayers and TDS-only registrants)
Renting of a motor vehicle designed to carry passengers, where cost of fuel is included
service- Supplier:
- Person other than a body corporate, charging 5% without ITC
- Recipient pays GST:
- Body corporate
Renting of residential dwelling
service- Supplier:
- Any person
- Recipient pays GST:
- Registered person
From 18 July 2022. Not applicable where a proprietor rents it in personal capacity for residence.
Renting of commercial immovable property
service- Supplier:
- Unregistered person
- Recipient pays GST:
- Registered person (other than composition taxpayers, from 16 January 2025)
Introduced from 10 October 2024.
Import of services
service- Supplier:
- Person located outside India
- Recipient pays GST:
- Any person in India (other than non-taxable online recipients)
Lending of securities under SEBI's scheme
service- Supplier:
- Lender
- Recipient pays GST:
- Borrower
Cashew nuts, not shelled or peeled
goods- Supplier:
- Agriculturist
- Recipient pays GST:
- Any registered person
Bidi wrapper leaves (tendu)
goods- Supplier:
- Agriculturist
- Recipient pays GST:
- Any registered person
Tobacco leaves
goods- Supplier:
- Agriculturist
- Recipient pays GST:
- Any registered person
Silk yarn
goods- Supplier:
- Person manufacturing silk yarn from raw silk or silk worm cocoons
- Recipient pays GST:
- Any registered person
Raw cotton
goods- Supplier:
- Agriculturist
- Recipient pays GST:
- Any registered person
Supply of lottery
goods- Supplier:
- State Government, UT or local authority
- Recipient pays GST:
- Lottery distributor or selling agent
Used vehicles, seized and confiscated goods, old and used goods, waste and scrap
goods- Supplier:
- Central/State Government, UT or local authority
- Recipient pays GST:
- Any registered person
Metal scrap (Chapters 72–81)
goods- Supplier:
- Unregistered person
- Recipient pays GST:
- Registered person
From 10 October 2024. The recipient must also deduct TDS of 2% where applicable.
FY 2026-27 · GST 2.0 slabs (5% / 18% / 40%) from 22 Sept 2025 · interest on net cash only (s.50 proviso, CBIC Circular 26/2022)Verify on gst.gov.in →Share on WhatsApp
For estimation only. This calculator applies the rules as we understand them on 29 Sept 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
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How reverse charge works
Normally the supplier collects GST and pays it to the government. For notified goods and services, the buyer pays it instead. The supplier's invoice shows no tax, and the buyer pays it in cash with the monthly return and claims the same amount back as credit, if eligible.
Example: a company pays an advocate ₹1,00,000 in fees. The advocate charges no GST. The company pays ₹18,000 in cash in its GSTR-3B and claims ₹18,000 of credit in the same return, so the net cost is nil but the cash leaves for a few weeks.
The categories most businesses meet
| Supply | Buyer pays when |
|---|---|
| Goods transport by a GTA | The buyer is a factory, company, firm or registered person, and the GTA has not opted for forward charge |
| Legal services from an advocate | The buyer is a business entity |
| Director's services | Paid by the company, other than salary to a director who is an employee |
| Security services | Supplied by anyone other than a company to a registered buyer |
| Residential property on rent | The tenant is registered, unless a proprietor rents it as their own home |
| Commercial property on rent | The landlord is unregistered and the tenant is registered (since 10 October 2024) |
| Metal scrap | Bought from an unregistered seller (since 10 October 2024) |
| Import of services | Any buyer in India paying a supplier abroad |
Search the full list above for sponsorship, insurance and recovery agents, copyright, government services and the notified agricultural goods.
When the tax falls due
- Goods: the earliest of the date you receive them, the date you pay, or 31 days after the supplier's invoice.
- Services: the earlier of the date you pay, or 61 days after the supplier's invoice.
Pay it in the GSTR-3B for that month. Paying late costs interest at 18% even though the credit would have cancelled the tax.
Paperwork
- Issue a self-invoice within 30 days for supplies from unregistered suppliers.
- Issue a payment voucher when you pay the supplier.
- Report the tax in Table 3.1(d) of GSTR-3B, and claim the credit in Table 4 of the same return.
Reverse charge tax cannot be paid from the credit ledger. The liability calculator keeps it in the cash column.
Official sources
Frequently asked questions
Do I pay RCM on rent?
A registered person pays RCM on residential property rented from anyone, and on commercial property rented from an unregistered landlord.
Is RCM paid in cash?
Yes. ITC can be claimed on it in the same return if otherwise eligible.
Do I need to issue an invoice?
Yes. Issue a self-invoice for supplies from unregistered persons, and a payment voucher.