# RCM on Other Specified Services – Entries 7 to 13

These are independent agent/professional services that the Government has notified under Section 9(3).

Entry	Supplier	Service	Recipient (liable under RCM)
7	Insurance agent	Services supplied by insurance agent	Person carrying on insurance business, located in TT
8	Recovery agent	Services supplied by recovery agent	Banking company / Financial institution / NBFC located in TT
9	Music composer, photographer, artist or the like	Transfer / permitting use or enjoyment of copyright covered u/s 13(1)(a) of Copyright Act, 1957 relating to original dramatic, musical or artistic works	Music company / producer or the like, located in TT
9A	Author	Transfer / permitting use of copyright u/s 13(1)(a) relating to original literary works	Publisher located in TT
10	Members of Overseeing Committee constituted by RBI	Supply of services	RBI
11	Individual Direct Selling Agents (DSAs) — other than body corporate/partnership/LLP	Supply of services	Banking company / NBFC, located in TT
12	Business facilitator	Supply of services	Banking company located in TT
13	Agent of business correspondent	Supply of services	Business correspondent located in TT

## Author's Option for Forward Charge (Entry 9A Proviso)

An author may choose to pay GST under forward charge if:

(i) He is registered under GST AND files a declaration exercising the option to pay GST under forward charge, AND undertakes to comply with all the provisions and not withdraw the option for one year from the date of exercising it; AND

(ii) He makes a declaration on the invoice issued to the publisher in the prescribed form.

## Memory Rule

These RCM entries primarily shift the burden onto organised recipients (insurers, banks, NBFCs, publishers, music labels) where the supplier base is fragmented (agents, authors, artists).

Worked example

### Example 1

Example 1 (Insurance agent): Mr. X, an insurance agent, earns ₹2,00,000 commission from LIC. LIC pays GST under RCM.

### Example 2

Example 2 (Recovery agent): A recovery agent recovers dues on behalf of a private bank. Bank pays GST under RCM.

### Example 3

Example 3 (Author): An author transfers copyright of his novel to a publisher. Publisher pays GST under RCM unless the author has opted for forward charge.

### Example 4

Example 4 (Author forward charge): If author has filed the declaration and made the required invoice declaration, he charges GST and pays under forward charge — publisher does not pay under RCM.

### Example 5

Example 5 (DSA – body corporate): If the DSA is a body corporate (e.g., a Pvt Ltd company), RCM under Entry 11 does NOT apply; the DSA charges GST under forward charge.

⚠️ Common exam mistakes

Applying RCM under Entry 11 to a DSA that is a body corporate, partnership firm or LLP — only individuals are covered.
Forgetting that the author's forward-charge option, once exercised, cannot be withdrawn for one year.
Treating literary copyright (Entry 9A) and dramatic/musical/artistic copyright (Entry 9) interchangeably — they have different suppliers and recipients.

Reference: Entries 7, 8, 9, 9A, 10, 11, 12, 13 — Notification No. 13/2017-CTR dated 28.06.2017 (as amended)

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RCM on Other Specified Services (Entries 7–13)

Worked example

⚠️ Common exam mistakes