Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

Reverse charge mechanism shifts central tax liability to service recipients for specified service categories under CGST notification.

The notification requires central tax to be paid on a reverse charge mechanism for specified service categories by identified recipients in the taxable territory. It enumerates discrete service entries-including goods transport agency services to listed recipients, legal and arbitral services to business entities, sponsorships, government supplies to business entities with exclusions, renting of immovable property to registered persons, transfers related to promoters, director services, insurance and recovery agent services, certain copyright transfers, and security services-while setting conditions, exceptions, declaration requirements and procedural options that govern applicability.