Am I liable to pay GST under Reverse Charge Mechanism?

Tax_Noob (Taxpayer) (39 Points)

29 December 2021  

Hi Everyone,

I'm a freelance software engineer working on Upwork. Upwork takes certain % as commission on my earnings and creates invoices to me for that commission, this invoice doesn't include GST.

 

For example if I get project worth $1000, upwork will take 10% as commission and create invoice for $100 to me.

 

Do I have to pay GST under RCM on this $100? If yes, under which service from this PDF I'm liable to pay GST? https://assets1.cleartax-cdn.com/s/img/2021/07/15211403/List-of-Goods-and-Services-notified-under-RCM1.pdf

 

Thanks!