Reverse Charge Mechanism (RCM) Applicability Lookup
A quick way to confirm whether reverse charge mechanism (RCM) applies to a particular purchase. Includes notified categories under Section 9(3) — GTA, legal services, sponsorship, security, director services — plus Section 9(4) unregistered supplier rules.
What this covers
- Notified RCM goods & services lists
- GTA (5%/12%) and legal services rules
- Section 9(4) unregistered supplier scenarios
- RCM invoice & payment voucher templates
- Self-invoice and ITC implications explained
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings — encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Profinss.