Handbook on Reverse Charge Mechanism under GST

2. Goods Covered under RCM

2A. Services Covered under RCM

3. Goods Transport Agency (GTA)

4. Legal services by an advocate

5. Service supplied by an Arbitral Tribunal to business entity

6. Sponsorship Services

7. Service Provided by Government or local authority

8. Service of renting of immovable property by Government or local authority to a registered person

9. Service of renting of residential dwelling to a registered person

10. Service by renting of any immovable property other than residential dwelling

11. Service by way of transfer of development rights or FSI

12. Long term lease of land (30 years or more) for construction of project by promoter

13. Service provided by Director to Company or body corporate

14. Service by insurance agent

15. Service by music composer, photographer, artist to music company, producer etc

16. Service provided by authors to Publishers

17. Services by the members of the overseeing committee to Reserve Bank of India

18. Services by individual Direct Selling Agent (DSAs)

19. Services by business facilitator to banks and services by agents of business correspondents to business correspondents.

20. Security service

21. Service related to renting of motor vehicles

22. Services of lending of securities under Securities Lending Scheme

26. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, motor cycle, or any other motor vehicle except omnibus

27. Services by way of transportation of passengers by an omnibus

28. Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes

29. Services by way of house-keeping, such as plumbing, carpentering etc