Common Services covered under RCM (Reverse Charge) under GST

Common Services covered under RCM (Reverse Charge) under GST

S.No

 Type of Service

 Service Provider

 Service Recipient 

 Description of Service
1. Goods Transport by Road (GTA) Goods Transport Agency
(who has not opted for FCM option in 5% or 12%)

 Any person other than non business entity. Services provided by GTA in respect of transportation of goods by road.
2. Advocate services (Including senior Advocate)

 Individuals or Firm of Advocates.

 Any All legal services
3.
Renting of Motor Vehicle
Any person except Body Corporate.
 Body Corporate Services by way of renting of motor vehicle designed to carry passenger where cost of fuel is included in consideration.
4. Sponsorship Service Any Person Firm, LLP, or Company  Service provided by way of sponsorship
5.
Renting of Immovable Property (Building) 
Any Person
Registered person
Service provided by way of Renting Immovable property to registered person for residential purpose.
6.Services provided by directorIndividual
Company/Body Corporate
Services provided by Directors


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