Goods & services Notified under Reverse Charge under Section 9(3)

Reverse Charge Mechanism: recipients bear GST liability for notified supplies, with clarifications on authorities, rent, cotton, directors and securities.

The Government may notify categories of goods and services taxable under the Reverse Charge Mechanism, with specified lists issued under CGST and IGST notifications; recipients are treated as the person liable for tax. Administrative circulars clarify application of RCM to facility management services to municipal headquarters, the non treatment of certain entities as local authorities, regularisation of commercial rent by unregistered persons to composition taxpayers for a past period, taxation of raw cotton supplied by agriculturists to cooperatives under RCM, characterisation based taxability of director remuneration, transition of securities lending to borrower liability under RCM, and RCM on certain professional and imported services.