The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
This is taken from section 9 of CGST Act.
To check whether tax to be charged under RCM or not first we need to check whether certification service by Utkal Chamber of commerce is taxable or not.
If it is taxable then yes under RCM tax needs to be charged.
Please refer to exemption list on cbec website.
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities are exempted. Check if it falls under this.
Please let me also know your finding.