The services covered under reverse charge mechanism are
| Sr.No | Service | Supplier | Recipient of service |
| 1 | GTA Services | Goods Transport Agency (GTA) | Any factory, society, co-operative society, registered person, body corporate, partnership firm, casual taxable person; located in the taxable territory |
| 2 | Legal Services by advocate | An individual advocate, including a senior advocate or a firm of advocates | Any business entity located in the taxable territory |
| 3 | Services supplied by an arbitral tribunal to a business entity | An arbitral tribunal | Any business entity located in the taxable territory |
| 4 | Services provided by way of sponsorship to any body corporate or partnership firm | Any person | Any body corporate or partnership firm located in the taxable territory |
| 5 | Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding: –
(1) renting of immovable property, and (2) services specified below: – (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. |
Central Government, State Government, Union territory or local authority |
Any business entity located in the taxable territory |
| 6 | Services supplied by a director of a company or a body corporate to the said company or the body corporate | A director of a company or a body corporate | The company or a body corporate located in the taxable territory |
| 7 | Services supplied by an insurance agent to any person carrying on insurance business | An insurance agent | Any person carrying on insurance business, located in the taxable territory |
| 8 | Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company | A recovery agent | A banking company or a financial institution or a nonbanking financial company, located in the taxable territory |
| 9 | Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under section 13(1)(a) of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like | Author or music composer, photographer, artist, or the like | Publisher, music company, producer or the like, located in the taxable territory |