Revised and up-to-date list of services covered under GST RCM as on 25.12.2023. Categories of supply of services where GST is to be paid on reverse charge basis Up-to-date list of services covered under GST reverse Charge Mechanism (RCM) There are two type of reverse charge scenarios provided in GST law. First category of supply of services is dependent on the nature of supply and/or nature of supplier as per Under Notification No. 13/2017-Central Tax (rates).  The first scenario is covered by section 9 (3) of the CGST/ SGST (UTGST) Act and section 5 (3) of the IGST Act. The … Continue reading Revised and up-to-date List of services covered under GST Reverse Charge (RCM) on 25.12.2023