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.

For Goods

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

For Service

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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May 2021