LIST OF GOODS AND SERVICES NOTIFIED UNDER REVERSE 

CHARGE MECHANISM 
(updated as on 31st May 2018) 
 
Government has notified Goods and Services which are subject to GST under Reverse Charge.  
 
(I) GOODS 
 
Following are Supply of​ goods​ under RCM as per section 9(3) of CGST Act are: 
 
S. No.  Tariff item,  Description of  Supplier of goods  Recipient of supply 
sub-heading,  supply of 
heading or  Goods 
Chapter 
(1)  (2)  (3)  (4)  (5) 
1.  0801  Cashew nuts,  Agriculturist  Any registered person 
not shelled or 
peeled 
2.  1404 90 10  Bidi wrapper  Agriculturist  Any registered person 
leaves (tendu) 
3.  2401  Tobacco leaves  Agriculturist  Any registered person 
4.  5004 to 5006-  Silk yarn   Any person who  Any registered person 
manufactures silk 
yarn from raw silk 
or silk worm 
cocoons for supply 
of silk yarn 
4A  5201  Raw Cotton  Agriculturist  Any registered person 
5  -  Supply of  State Government,  Lottery distributor or selling 
lottery.  Union Territory or  agent. 
any local authority  Explanation.- For the purposes 
of this entry, lottery distributor 
or selling agent has the same 
meaning as assigned to it in 
clause (c) of Rule 2 of the 
 Lotteries (Regulation) Rules, 
2010, made under the 
provisions of sub section 1 of 
section 11 of the Lotteries 
(Regulations) Act, 1998 (17 of 
1998). 
6  Any Chapter  Used vehicles,  Central  Any registered person 
seized and  Government, State   
confiscated  Government, 
goods, old and  Union territory or a 
used goods,  local authority 
waste and 
scrap 
7  Any Chapter   Priority Sector  Any registered  Any registered person  
Lending  person  
Certificate  
 
 
(II) SERVICES 
 
Supply of​ Services​ under RCM as per section 9(3) of CGST Act are 
 

Sl.  Category of Supply of Services  Supplier  Recipient of Service 

No.  of service 
(1)  (2)  (3)  (4) 
1  Supply of Services by a goods transport agency  Goods  (a) Any factory registered 
(GTA) who has not paid central tax at the rate of  Transport Agency  under or governed by 
6% in respect of transportation of goods by road  (GTA) who has not  the Factories Act, 
to-  paid central tax at  1948(63 of 1948); or 
(a) any factory registered under or governed by the  the rate of 6%  (b) any society registered 
Factories Act, 1948(63 of 1948); or  under the Societies 
(b) any society registered under the Societies  Registration Act, 1860 
Registration Act, 1860 (21 of 1860) or under any  (21 of 1860) or under any 
other law for the time being in force in any part of  other law for the time 
India; or  being in force in any part 
of India; or 
 (c) any co-operative society established by or  (c) any co-operative 
under any law; or (d) any person registered under  society established by or 
the  under any law; or (d) any 
Central Goods and Services Tax  person registered under 
Act or the Integrated Goods and Services Tax Act or  the 
the State Goods and Services Tax Act or the Union  CGST/IGST/SGST/UTGST 
Territory Goods and Services Tax Act; or  Act; or 
(e) anybody corporate established, by or under any  (e) any body corporate 
law; or   established, by or under 
(f) any partnership firm whether registered or not  any law; or 
under any law including association of persons; or  (f) any partnership firm 
(g) any casual taxable person.  whether registered or 
not under any law 
including association of 
persons; or  
(g) any casual taxable 
person; 
located in the taxable 
territory. 
2  Services supplied by an individual  An  Any business entity 
advocate including a senior advocate or firm* of  individual advocate  located in the 
advocates by way of legal services, directly or  including  taxable territory. 
indirectly, including where contract for provision  a senior advocate 
of such service has been entered through another  or firm* of 
advocate or a firm of advocates, or by a firm of  advocates. 
advocates, by way of legal services, to a business 
entity.” 
Explanation: “legal service” means any service 
provided in relation to advice, consultancy or 
assistance in any branch of law, in any manner and 
includes representational services before any 
court, tribunal or authority.”.  
*Firm of advocates includes LLP registered under the The Limited Liability Partnership Act, 2008 
3  Services supplied by an arbitral  An arbitral  Any business entity 
tribunal to a business entity.  tribunal.  located in the 
taxable territory. 
4  Services provided by way of  Any  Anybody corporate or 
sponsorship to anybody corporate or partnership  person  partnership 
firm.  firm located in the 
taxable territory. 
5  Services supplied by the Central  Central  Any business entity 
Government, State Government, Union territory or  Government, State  located in the taxable 
local authority to a business entity excluding, -  Government, Union  territory. 
(1) renting of immovable property, and  territory or local 
(2) services as specified below-  authority 
(i) services by the Department of Posts by way of 
speed post, express parcel post, life insurance, and 
agency services provided to a person other than 
Central Government, State Government or Union 
territory or local authority;  
(ii) services in relation to an aircraft or a vessel, 
inside or outside the precincts of a port or an 
airport; 
(iii) transport of goods or passengers. 
5A  Services supplied by the Central Government,  Central Government,  Any person registered 
State Government, Union territory or local  State Government,  under the CGST Act, 
authority by way of renting of immovable property  Union territory or  2017.  
to a person registered under the Central Goods  local authority 
and Services Tax Act, 2017 (12 of 2017). 
6  Services supplied by a director of a company or a  A director of a  The company or a body 
body corporate to the said company or the body  company or a body  corporate located in the 
corporate.  corporate  taxable territory. 
7  Services supplied by an insurance agent to any  An insurance agent  Any person carrying on 
person carrying on insurance business.  insurance business, 
located in the taxable 
territory. 
8  Services supplied by a recovery agent to a banking  A recovery agent  A banking company or a 
company or a financial institution or a non-  financial institution or a 
banking financial company.  non-banking financial 
company, located in the 
taxable territory. 
9  Supply of services by an author, music composer,  Author or music  Publisher, music 
photographer, artist or the like by way of transfer  composer,  company, producer or 
or permitting the use or enjoyment of a copyright 
 covered under section 13(1)(a) of the Copyright  photographer,  the like, located in the 
Act, 1957 relating to original literary, dramatic,  artist, or the like  taxable territory. 
musical or artistic works to a publisher, music 
company, producer or the like. 
10  Supply of services by the members of Overseeing  Members of  Reserve Bank of India.  
Committee to Reserve Bank of India  Overseeing 
Committee 
constituted by the 
Reserve Bank of 
India 
 
Further, Central Government vide ​Notification No. 10/2017-Integrated Tax(Rate), dt. 28-06-2017 
has w.e.f 1st July 2017 provided the category of services on which IGST needs to be paid on 
the reverse charge basis completely (100%) by the recipient of such services.  

The list of services as notified under the CGST Act is replicated under IGST Act also. In 
addition to the same, following two additional services are notified under IGST Act. 

S.  Category of Supply of  Supplier of service  Recipient of Service 

No.  Services 
1  Any service supplied by any  Any person located  Any person located in 
person who is located in a  in a non-taxable  the taxable territory 
non-taxable territory to any  territory  other than 
person other than  non-taxable online 
non-taxable online  recipient. 
recipient. 
2  Services supplied by a  A person located in  Importer, as defined in 
person located in non-  a non-taxable  clause (26) of section 2 
taxable territory by way of  territory  of the Customs Act, 
transportation of goods by a  1962, located in the 
vessel from a place outside  taxable territory. 
India up to the customs 
station of clearance in India.