Who is covered under RCM in GST?

SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Sl. No.Provider of servicePercentage of service tax payable by service provider
1Any person who is located in a nontaxable territoryNil
2Goods Transport Agency (GTA)Nil
3An individual advocate or firm of advocatesNil
4An arbitral tribunalNil

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