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Article provides List of goods and services under Reverse Charge Mechanism (RCM) under GST Regime as on 01/03/2020 alongwith date from which the same is under RCM.
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For Goods |
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| S. No. | Particular | Effective date |
| 1. | Cashew nuts, not shelled or peeled | 01/07/2017 |
| 2. | Bidi wrapper leaves (tendu) | 01/07/2017 |
| 3. | Tobacco leaves | 01/07/2017 |
| 4. | Silk yarn | 01/07/2017 |
| 5. | Supply of lottery | 01/07/2017 |
| 6. | Used vehicles, seized and confiscated goods, old and used goods, waste and scrap to Government or local authority | 13/10/2017 |
| 7. | Raw Cotton | 15/11/2017 |
| 8. | Priority Sector Lending Certificate | 28/05/2018 |
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For Service |
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| 1. | Supply of service by GTA | 01/07/2017 |
| 2. | Advocacy Services | 01/07/2017 |
| 3. | Service by Arbitral Tribunal | 01/07/2017 |
| 4. | Sponsorship Services | 01/07/2017 |
| 5. | Services by Central Government, State Government, Union territory or local authority | 01/07/2017 |
| 6. | Services by Director (Except as a employee) | 01/07/2017 |
| 7. | Services by insurance agent | 01/07/2017 |
| 8. | Service by Recovery agent | 01/07/2017 |
| 9. | Services by an author, music composer, photographer, artist | 01/07/2017 |
| 10. | Supply of services by the members of Overseeing Committee to Reserve Bank of India | 13/10/2017 |
| 11. | Renting of immovable property by Government or local authority | 25/01/2018 |
| 12. | Services supplied by individual Direct Selling Agents (DSAs) | 27/07/2018 |
| 13. | Services provided by business facilitator (BF) | 01/01/2019 |
| 14. | Services provided by an agent of business correspondent (BC) | 01/01/2019 |
| 15. | Security Services | 01/01/2019 |
| 16. | Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) | 01/04/2019 |
| 17. | Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount | 01/04/2019 |
| 18. | Services provided by way of renting of a motor vehicle provided to a body corporate | 01/10/2019 |
| 19. | Services of lending of securities under Securities Lending Scheme, 1997 | 01/10/2019 |
| 20. | Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged | 01/01/2020 |
| 21. | Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. | 01/07/2017 |
| 22. | Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 01/07/2017 |
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Author Bio
Sir Please verify point no 22 there was recent case law dismissing this issue