Select the category of supply to check RCM applicability and tax

Category of Supply (Goods / Services) Rate is pre-filled based on the category, but can be adjusted below

Applicable GST Rate (%) Auto-filled for the selected category; edit if your rate differs

Transaction Type

Intra-State (CGST + SGST) Inter-State (IGST)

Taxable Value of Supply

₹

Used for Taxable Business Purposes?

Yes No

RCM tax must always be paid in cash; ITC can only be claimed afterward if eligible

Fill in your details and click "Calculate RCM Tax" to see the tax payable here.

Category-Wise Rate Lookup CGST / SGST / IGST Split ITC Eligibility Guidance

Recipient is liable to pay tax directly to the government, not the supplier

RCM liability cannot be discharged using available Input Tax Credit

GST Reverse Charge (RCM) Calculator