Charge under GST - RCM & Composition Scheme | CA Inter GST Revision | Jan 27 | CA Karan Satija

Charge under GST - RCM & Composition Scheme - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise the charging Section 9, forward charge vs reverse charge, every RCM entry on services (GTA, legal services, sponsorship, renting, director, security services and more), RCM on specified goods, Section 9(4), ECO services under Section 9(5) and the complete Composition Scheme under Section 10. 📌 TOPICS COVERED IN THIS VIDEO (28 topics) 1. Charging Section 9(1) & 9(2) - Forward Charge Mechanism (FCM) & Petroleum items deferred levy 2. Reverse Charge Mechanism (RCM) Framework Overview [Section 9(3) & Section 9(4)] 3. RCM Entry 1: Goods Transport Agency (GTA) Services - FCM (5%/12%) vs RCM (5%) Conditions & Declaration 4. RCM Entry 2: Legal Services by Advocates / Senior Advocates / Firm of Advocates to Business Entity 5. RCM Entry 3: Services supplied by an Arbitral Tribunal to a Business Entity 6. RCM Entry 4: Sponsorship Services supplied to any Body Corporate or Partnership Firm 7. RCM Entry 5: Services supplied by Central Govt, State Govt, UT or Local Authority to Business Entity 8. RCM Entry 5A & 5AA: Renting of Immovable Property (Commercial vs Residential Dwelling to Registered Person) 9. RCM Entry 5AB: Transfer of Development Rights (TDR) / FSI / Long Term Lease by Landowner to Promoter 10. RCM Entry 6: Services by Director of a Company/Body Corporate to the Company 11. RCM Entry 7: Services by Insurance Agent to Insurance Business 12. RCM Entry 8: Services by Recovery Agent to Banking/Financial Institution/NBFC 13. RCM Entry 9 & 9A: Supply of Services by Author, Music Composer, Photographer, Artist 14. RCM Entry 10 & 11: Members of Overseeing Committee to RBI & Services by Direct Selling Agents (DSA) 15. RCM Entry 12 & 13: Business Facilitator (BF) to Banking Co. & Agent of Business Correspondent (BC) 16. RCM Entry 14: Security Services (Supply of Security Personnel) provided to Registered Person 17. RCM Entry 15, 16, 17: Renting of Motor Vehicles, Lenders of Securities, Import of Services 18. RCM on Specified Goods under Section 9(3) - Cashew nuts, Bidi wrapper leaves, Tobacco leaves, Silk yarn, Raw Cotton, PSLC 19. Section 9(4) RCM: Supplies from Unregistered Suppliers in Real Estate Projects (Promoter Liability) 20. Section 9(5) ECO Notified Service 1: Passenger Transport Services (Radio cab, Motorcab, Motorcycle, Auto-rickshaw, Omnibus) 21. Section 9(5) ECO Notified Service 2: Accommodation Services in Hotels, Guest Houses (Unregistered Suppliers) 22. Section 9(5) ECO Notified Service 3: Housekeeping Services like Plumbing, Carpentry (Unregistered Suppliers) 23. Section 9(5) ECO Notified Service 4: Restaurant Services (Swiggy, Zomato) excluding specified hotel premises 24. Section 9(5) ECO Notified Service 5: Bus Operator / Local Delivery Services through ECO 25. Composition Scheme [Section 10(1) & 10(2)] - Eligibility, Turnover Limit (Rs. 1.5 Cr / Rs. 75 Lakhs) & Tax Rates 26. Composition Scheme for Services [Section 10(2A)] - Eligibility & Turnover Limit (Rs. 50 Lakhs @ 6%) 27. Ineligible Persons & Restricted Goods under Composition Levy (Ice cream, Pan masala, Tobacco, Aerated waters, Fly ash bricks) 28. Conditions, Mandates & Bill of Supply Requirements for Composition Taxpayers 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Charge under GST - RCM & Composition Scheme for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: