List of Services liable for Reverse Charge Mechanism (RCM) in GST including notified services effective from 1st October, 2019.
In the normal course of taxability in GST liability to pay GST is on supplier on supply of Goods or services but in some cases recipient of goods or services are liable to pay GST.
The concept of reverse charge under GST is similar to the reverse charges liability in previous service tax law but in GST it is little bit different. In GST there are two type of reverse charge liability viz.:-
1. Reverse Charge Mechanism Under section 9(3) of CGST/SGST Act: –It is similar to reverse charge liability in previous service tax law. Under this section notified supply of goods and services are covered in which specified recipient are liable to pay tax under reverse charge mechanism.
2. Reverse Charge Mechanism Under Section 9(4) of CGST/SGST Act :- Under this section only registered person under GST act are liable to pay GST under reverse charge mechanism on all taxable goods or services or both receipt from the unregistered supplier.
The Central Government on the recommendations of the Council by Notification No. 13/2017- Central Tax (Rate) dated 28th June, 2017 notify following services which are liable for Reverse Charge Mechanism (RCM) under section 9(3) of CGST Act.