Reverse Charge Mechanism
Who is liable to pay the GST here?
Under the Reverse Charge Mechanism, liability to pay GST shifts from the supplier to the recipient for specified supplies. An incorrect determination can result in a missed tax liability with interest or an ineligible input tax credit.
Select a category, choose your role in the transaction, answer a few factual questions, and the tool will determine whether RCM applies — together with the legal provision supporting the result.
21 RCM heads on services — GTA, legal, renting, security, imports and more.
Reverse Charge Mechanism on services — under Section 9(3) of the CGST Act, 2017 (and Section 5(3) of the IGST Act, 2017 for cross-border services)
Choose a category
Which supply would you like to check?
Select the category that best matches your transaction. Each category opens a three-step check — your role, the relevant facts, and the result with the supporting legal provision.
No category matches your search.
Exclusions: Please note that Entry 5B (Transfer of Development Rights/FSI) and Entry 5C (Long-Term Lease of Land to a Promoter) are excluded from this checker.
The tax implications for these transactions are highly contingent on project-specific, RERA-linked variables such as the classification of the "promoter" or "project," carpet-area thresholds, and precise valuations. Because these factors require nuanced, case-by-case analysis rather than an automated assessment, we strongly recommend consulting your GST advisor directly for guidance.