GST Reverse Charge Mechanism (RCM) Explained | What is RCM in GST | RCM List | 2025 (Hindi)

In this video, we decode the Reverse Charge Mechanism (RCM) under GST and cover the list of goods and services where RCM is applicable in India as on March 2025.

Whether you're a businessman, CA, GST practitioner or student, this is a must-watch for understanding your RCM liabilities correctly.

📦 Goods under Reverse Charge (RCM):

Cashew nuts (not shelled or peeled) – Supplier: Agriculturist → Recipient: Registered person

Bidi wrapper leaves (tendu) – Supplier: Agriculturist → Recipient: Registered person

Tobacco leaves – Supplier: Agriculturist → Recipient: Manufacturer

Silk yarn – Supplier: Any person → Recipient: Registered dealer

Raw cotton – Supplier: Agriculturist → Recipient: Registered person

Used vehicles, seized/confiscated goods, scrap, etc. – Supplier: Govt. or local authority → Recipient: Any person

Lottery supply – Supplier: State Govt. or local authority → Recipient: Lottery distributor/agent

Fortified Rice Kernel (FRK) under PDS – Supplier: Any person → Recipient: Registered person

🛠️ Services under Reverse Charge (RCM):

GTA i.e. Goods Transport Agency services to specified registered recipients

Legal services by advocates or law firms to business entities

Arbitral tribunal services to business entities

Sponsorship services to body corporates or partnerships

Government services (except renting, etc.) to business entities

Renting of immovable property by Govt. to registered persons

Director's services to company or body corporate

Insurance agent services to insurance companies

Recovery agent services to NBFCs, banks, financial institutions

Artist/Composer/Photographer services to producers

Author copyright licensing services to publishers

Renting of residential dwelling to registered persons w.e.f. July 2022

Transfer of development rights/FSI for construction – Recipient: Promoter

Long-term land lease for construction – Recipient: Promoter

Import of services from a person in non-taxable territory – Recipient: Any Indian entity

Transportation of goods by vessel from outside India – Recipient: Importer

Manpower supply, security, works contract services to registered persons

Restaurant, housekeeping, accommodation, transport services via e-commerce operators – GST payable by platform
🌍 Import of Services:

All imports of services, except by non-taxable online recipients, attract RCM where IGST is to be paid by the importer/service recipient in India.

📢 Narrated by: CA. Vidur Krishna Bindal, FCA

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Email Id: vidurbindal@gmail.com

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⚠️ DISCLAIMER:
This video is intended for educational purposes only and does not constitute legal or professional advice. The information is based on official notifications available as of March 2025. For case-specific queries, always consult a qualified tax professional or legal advisor.

Видео GST Reverse Charge Mechanism (RCM) Explained | What is RCM in GST | RCM List | 2025 (Hindi) канала CA. Vidur Bindal (CA Talkies!)