RCM applicable service list for sec 9(3) and sec9(4) categories under cgst act.
Frah Saeed Answered question May 25, 2020
For list of services subjected to RCM u/s 9(3) please refer to Notification No 13/2017-CT(R) dated 28.06.2017, as amended. Some examples are GTA services, legal services of advocates, sponsorship, director services etc. However it is important to note that RCM applies only when a particular service is supplied by specified person to a specified person as mandated in the notification.
For list of goods / services subjected to RCM u/s 9(4) (currently only applicable only to builders(promoters)) please refer to Notification No. 7/2019- CT(r) dated 29.03.2019 (as amended).
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Frah Saeed Answered question May 25, 2020