Notifications CBIC
Reverse Charge Mechanism (RCM) on Notified Services — s.9(3) CGST
Notification No. 13/2017 — Central Tax (Rate)
- Issued
- 2017-06-28
- Effective from
- 2017-07-01
- Act
- CGST Act 2017 s.9(3)
What it says
Legal services by advocate
Any service provided by an individual advocate or firm of advocates — GST payable by the business entity (recipient) under RCM. Rate: 18% GST on legal fees.
Goods Transport Agency (GTA) services
GTA providing services to registered persons, factories, societies, co-operative societies, body corporates, or partnership firms — RCM applicable. Recipient pays GST. GTA can optionally pay GST under forward charge (Notification 5/2017-CT(R) option).
Services by director to company
Services provided by a director of a company/body corporate to the company in their capacity as director — GST payable by the company under RCM.
Insurance agent services
Services by an insurance agent to an insurance company — RCM on the insurance company.
Government/local authority services
Services by government or local authority to a business entity (except some exempt categories) — RCM on business entity recipient.
Affected forms and returns
- GSTR-3B Table 3.1(d)
- GSTR-2B (auto-populated from supplier)
Whether s.9(4) RCM (purchases from unregistered suppliers) applies currently — s.9(4) was suspended by Notification 8/2017-CT(R) and partially reactivated. Verify current RCM applicability on unregistered supplier purchases for your sector. Separately, GTA RCM forward-charge option details may have been updated — check latest CBIC circular.
Primary source
Notification No. 13/2017 — Central Tax (Rate) — issued by CBIC under CGST Act 2017 s.9(3)
View official notification ↗