Based on the current IAU hierarchy of the relativistic reference systems, practical formulae for the transformation between barycentric (BCRS) and geocentric (GCRS) celestial reference systems are derived. BCRS is used to refer to ICRS, International Celestial Reference System. This transformation is given in four versions, dependent on the time arguments used for BCRS (TCB or TDB) and for GCRS (TCG or TT). All quantities involved in these formulae have been tabulated with the use of the VSOP theories (IMCCE theories of motion of the major planets). In particular, these formulae may be applied to account for the indirect relativistic third-body perturbations in motion of Earth's satellites and Earth's rotation problem. We propose to use the SMART theory (IMCCE theory of Earth's rotation) in constructing the Newtonian three-dimensional spatial rotation transformation between GCRS and ITRS, the International Terrestrial Reference System. This transformation is compared with two other versions involving extra angular variables currently used by IERS, the International Earth Rotation Service. It is shown that the comparison of these three forms of the same transformation may be greatly simplified by using the proposed composite rotation formula.