2A. Services Covered under RCM

Following services are covered under RCM as per notification no 13/2017- CTR (amended from time to time). In the table below, I have given summary of these services. After the table, I have discussed each service entry in detail.
Sr No
Entry no
Description
Notification through which added or amended
Supplier
Recipient
Read chapter
1
1
Supply of
Original
GTA (Se
Specified
 ⁠⁠3. Goods Transport Agency (GTA)⁠ 
Services by
notification no
detailed
person
Goods Transport
13/2017-CTR,
explanation)
Agency (GTA)
notification no
to specified
22/2017-CTR
persons
dated
22/08/2017,
notification no
29/2018-CTR
dated 31st
December, 2018,
notification no
05/2022-CTR
dated 13th
July, 2022
2
2
Legal services
Entry no 2 of
an individual
Any business
 ⁠⁠4. Legal services by an advocate⁠ 
by an advocate
notification no
advocate
entity located
including a
13/2017-CTR
including a
in taxable
senior advocate
amended through
Senior
territory
or firm of
corrigendum
advocate or
advocates
dated 25th
firm of
September 2017
advocates.
Title
Title
Title
Title
Title
Title
Title
3
3
Services supplied by an arbitral tribunal to a business entity
Entry no 3 of notification no 13/2017-CTR
An arbitral tribunal
Business entity located in a taxable territory
 ⁠⁠5. Service supplied by an Arbitral Tribunal to business entity⁠ 
4
4
Sponsorship Services
Entry no 4 of notification 13/2017-CTR
amended vide notification no 07/2025
dated 16th
January 2025
Any person other than a body corporate
Any body corporate or a partnership firm located in a taxable territory
 ⁠⁠6. Sponsorship Services⁠ 
5
5
Service Provided
Entry no 5 of
Central
Any business
 ⁠⁠7. Service Provided by Government or local authority⁠ 
by Government
notification
Government,
entity located
or local
13/2017-CTR,
state
in a taxable
authority
amended vide
government,
territory.
notification no
union territory
05/2022-CTR
or local
dated
authority
13th July, 2022,
notification no
14/2023-CTR
dated
19th
October, 2023
Title
Title
Title
Title
Title
Title
Title
6
5A
Service of
Entry no 5A of
Central
A registered
 ⁠⁠8. Service of renting of immovable property by Government or local authority to a registered person⁠ 
renting of
notification no
Government
person
immovable
13/2017-CTR
(excluding
property by
inserted vide
ministry of
Government or
notification no
railways i.e.
local authority
3/2018-CTR
Indian railways),
to a registered
dated 25th
state
person
January, 2018
Government,
amended vide
union territory
notification
or local
no 14/2023
authority.
dated
19th
October, 2023.
7
5AA
Service of
Entry no 5AA
Any person
Any Registered
 ⁠⁠9. Service of renting of residential dwelling to a registered person⁠ 
renting of
of notification no
person
residential
13/CTR inserted
dwelling to a
through
registered
notification no
person
05/2022-CTR
dated
13th
July, 2022
8
5AB
Service by
Entry no 5AB
Any
A person
 ⁠⁠10. Service by renting of any immovable property other than residential dwelling⁠ 
renting of any
of notification
unregistered
registered
immovable
no 13/2017-CTR
person
under GST
property other
inserted vide
Act other
than residential
notification no
than a person
dwelling by any
09/2024-CTR
register under
Title
Title
Title
Title
Title
Title
Title
person to
dated 8th
section 10
registered
October 2024,
(Composition
person
corrigendum
levy)
dated 22nd
October 2024,
amended vide
notification no
07/2025-CTR
dated 16th
January 2025
9
5B
Service by way
Entry no 5B of
Any person
Promoter
 ⁠⁠11. Service by way of transfer of development rights or FSI⁠ 
of transfer
notification no
of development
13/2017-CTR
rights or FSI
inserted vide
notification no
05/2019-CTR
dated
29th
march, 2019)
10
5C
Long term lease
Entry no 5C of
Any person
Promoter
 ⁠⁠12. Long term lease of land (30 years or more) for construction of project by promoter⁠ 
of land
notification no
(30 years or
13/2017-CTR
more) for
inserted vide
construction of
notification no
project by
05/2019-CTR
promoter
dated
29th
march, 2019
Title
Title
Title
Title
Title
Title
Title
11
6
Service provided
Original Entry
A director of
The Company
 ⁠⁠13. Service provided by Director to Company or body corporate⁠ 
by Director to
no 6 of
a company
or body
Company or
notification no
or body
corporate
body corporate
13/2017-CTR
corporate
located in a
taxable
territory
12
7
Service by
Original Entry
Insurance
Any person
 ⁠⁠14. Service by insurance agent⁠ 
insurance agent
no 7 of
Agent
carrying on
notification no
insurance
13/2017-CTR
business
located in a
taxable
territory
13
8
Services by a
Original Entry
Recovery
A banking
recovery agent
no 8 of
Agent
Company or
to banking
notification no
financial
company
13/2017-CTR
institution or
a Non Banking
Financial
Company
located in a
taxable
territory
14
9
Service by
Entry no 9 of
Music
Music
 ⁠⁠15. Service by music composer, photographer, artist to music company, producer etc⁠ 
music composer,
notification
composer,
company,
photographer,
13/2017-CTR
photographer,
producer or
artist to music
substituted vide
artist or the
the like located
company,
notification no
like
in the
producer etc
22/2019-CTR
taxable territory
dated 30th
September 2019
Title
Title
Title
Title
Title
Title
Title
15
9A
Service provided
Entry no 9A of
Author
Publisher
 ⁠⁠16. Service provided by authors to Publishers⁠ 
by authors to
notification no
located in
Publishers
13/2017-CTR
the taxable
inserted vide
territory
notification no
22/2019-CTR
dated 30th
September 2019)
16
10
Services by the
Entry no 10 of
Members of
Reserve
 ⁠⁠17. Services by the members of the overseeing committee to Reserve Bank of India⁠ 
members of
Notification no
overseeing
Bank of India
the overseeing
13/2017-CTR
committed
committee to
inserted vide
constituted
Reserve Bank
notification no
by RBI
of India
33/2017-CTR
dated 13th
October, 2017
17
11
Services by
Entry no 11
Individual
A banking
 ⁠⁠18. Services by individual Direct Selling Agent (DSAs)⁠ 
individual Direct
of notification no
Direct Selling
company or a
Selling Agents
13/2017-CTR
Agent (DSAs)
non-banking
(DSAs)
inserted vide
other than a
financial
notification no
body corporate,
company
15/2018-CTR
partnership or
located in a
dated 26th
a limited
taxable
July, 2018
liability
territory
partnership firm
18
12
Services by
Entry no 12
Business
A Banking
 ⁠⁠19. Services by business facilitator to banks and services by agents of business correspondents to business correspondents.⁠ 
business
of notification
facilitator
company
facilitator to
no 13/2017-CTR
located in
banks
inserted vide
taxable
notification no
territory
29/2018-CTR
dated 31st
December 2018
Title
Title
Title
Title
Title
Title
Title
19
13
services by agents of business correspondents to business correspondents
Entry 13 of notification no 13/2017-CTR
inserted vide notification no 29/2018-CTR
dated 31st December 2018
An agent of business
correspondent
A business correspondent located in taxable territory
 ⁠⁠19. Services by business facilitator to banks and services by agents of business correspondents to business correspondents.⁠ 
20
14
Security service
Entry no 14 of
Any person
A registered
 ⁠⁠20. Security service⁠ 
notification no
other than a
person located
13/2017-CTR
body
in a taxable
inserted vide
corporate
territory other
notification no
than
29/2018-CTR
government
dated 31st
department,
December 2018
local authority
or
governmental
agencies
registered only
under
section 51 and
a person
registered
under
section 10
21
15
Service related
Entry no 15 of
Any person
Any body
 ⁠⁠21. Service related to renting of motor vehicles⁠ 
to renting of
notification no
other than
corporate
motor vehicles
13/2017-CTR
body corporate
located in a
inserted vide
and does not
taxable
notification no
issue invoice
territory.
Title
Title
Title
Title
Title
Title
Title
22/2019-CTR
dated 30th September, 2019 and substituted by notification
no 29/2019-CTR
dated 31st December 2019
charging 12% GST
22
16
Services of
Entry no 16 of
Lender
Borrower
 ⁠⁠22. Services of lending of securities under Securities Lending Scheme⁠ 
lending of
notification no
securities under
13/2017-CTR
Securities
inserted vide
Lending
notification no
Scheme, 1997
22/2019-CTR
("Scheme") of
dated 30th
Securities and
September 2019
Exchange Board
of India
("SEBI").
23
1 of
Importation of
Entry no 1 of
Any person
Any person
 ⁠⁠23. Importation of service⁠ 
IGST
service
notification
located in
located in
notifca-
10/2017-IGST -
non-taxable
taxable territory
tion
Rate
territory
other than
non-taxable
online recipient.
As we have understood the list of services covered under RCM, let us understand each of these services in detail.
Next chapter