✓ 100% browser-based — data never leaves your device ✓ Rates w.e.f. 01-04-2026 — FY 2026-27 (AY 2027-28) ✓ Dual references: IT Act 1961 & IT Act 2025

Reverse Charge (RCM) Ready Reckoner

CGST Act 2017: s.9(3) & s.9(4) · NN 13/2017-CT(R) & NN 4/2017-CT(R) as amended · FY 2026-27

Search supplies notified under reverse charge

Supply	Supplier	Recipient liable	Rate
Goods Transport Agency (GTA) services	GTA (not opted for forward charge)	Factory, society, registered person, body corporate, firm	5% (no ITC to GTA)
Legal services	Advocate / firm of advocates / senior advocate	Business entity	18%
Services of arbitral tribunal	Arbitral tribunal	Business entity	18%
Sponsorship services	Any person	Body corporate or partnership firm	18%
Services by Central/State Govt, UT or local authority (excl. renting, post, aircraft/vessel, transport)	Government	Business entity	18%
Renting of immovable property by Government	Government / local authority	Registered person	18%
Director's services (other than employment)	Director	Company / body corporate	18%
Insurance agent services	Insurance agent	Insurance company	18%
Recovery agent services	Recovery agent	Bank / NBFC / financial institution	18%
Security services (personnel)	Person other than body corporate	Registered person	18%
Renting of motor vehicle (with cost of fuel)	Non-body-corporate charging 5%	Body corporate	5%
Renting of residential dwelling	Any person	Registered person (for business)	18%
Renting of commercial property (w.e.f. 10-10-2024)	Unregistered person	Registered person	18%
Import of services	Supplier located outside India	Recipient in taxable territory	As applicable
Cashew nuts, not shelled or peeled	Agriculturist	Registered person	5%
Raw cotton	Agriculturist	Registered person	5%
Tobacco leaves	Agriculturist	Registered person	5%
Metal scrap (w.e.f. 10-10-2024)	Unregistered person	Registered person	18%

Self-invoice required u/s 31(3)(f) for supplies from unregistered persons. RCM tax must be paid in cash; ITC available subject to s.16–17. Verify against latest rate notifications before relying.

About This Tool

The RCM (Reverse Charge Mechanism) Ready Reckoner is a searchable reference tool that helps businesses identify whether a particular supply of goods or services attracts GST under the Reverse Charge Mechanism — meaning the recipient (not the supplier) is liable to pay GST directly to the government. It covers supplies notified under Section 9(3) (specific supplies) and Section 9(4) (from unregistered persons) of the CGST Act, 2017.

How to Use

Type a keyword in the search box (e.g. 'advocate', 'GTA', 'director', 'security', 'rent').

The table filters instantly to show matching RCM entries.

Check the Supplier, Recipient liable, and Rate columns for each entry.

Use this to determine whether you need to pay RCM and raise a self-invoice.

Always verify against the latest rate notifications before applying.

Frequently Asked Questions

Who pays GST under RCM?

Under RCM, the registered recipient of specified goods/services pays GST directly to the government, even if the supplier is unregistered or exempt from GST.

Can ITC be claimed on RCM payments?

Yes. ITC on RCM paid can be availed in the same month, provided the goods/services are used for business and all conditions under Section 16 are met.

What is a self-invoice for RCM?

When you receive supplies from an unregistered supplier under RCM, you must raise a self-invoice under Rule 36(1)(b) of CGST Rules to document the supply and avail ITC.

Does Section 9(4) RCM apply to all URD purchases?

No. Section 9(4) RCM currently applies only to notified categories. The blanket RCM on all unregistered supplier purchases was suspended. Check current notifications for specific applicability.