Calculate GST liability under Reverse Charge Mechanism (RCM). Find your GST payable as recipient for all notified services.
Under RCM, the GST liability shifts from the supplier to the recipient. Instead of the supplier collecting and paying GST, the buyer pays it directly to the government. RCM applies to specific notified goods and services under Section 9(3) and 9(4) of the CGST Act.
| Supply Type | GST Rate | Who Pays |
|---|---|---|
| Legal Services (Advocate) | 18% | Business recipient |
| Goods Transport Agency | 5% | Consignee / Consignor |
| Import of Services | 18% | Indian recipient |
| Director to Company | 18% | Company |
| Security Services | 18% | Registered recipient |