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LIST OF SERVICES UNDER REVERSE CHARGE IN GST



The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%.

The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.

 

 

 

Sl.

No.

 

 

Service

 

 

Provider of service

Percentage of service tax payable by service provider

 

 

Recipient of Service

Percentage of service tax payable by any person other than the

service provider

1.

Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee

online recipient (OIDAR)

Any             person who is located in a           non- taxable territory

 

 

 

Nil

Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)

 

 

 

100%

2.

Services  provided  or   agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road

Goods Transport Agency (GTA)

 

 

 

Nil

(a)  any factory registered  under or governed by the Factories Act, 1948;

(b) any society registered under the Societies Registration Act, 1860 or under any other law

for the time being in force in

 

 

 

100%


 

 

 

Sl.

No.

 

 

Service

 

 

Provider of service

Percentage of service tax payable by service provider

 

 

Recipient of Service

Percentage of service tax payable by any person other than the

service provider

 

 

 

 

any part of India;

(c)  any co-operative                       society established by or under any law;

(d) any person registered under CGST/SGST/UTGST Act;

(e)  any body corporate established, by or under any law; or

(f)   any partnership firm whether registered or not under any law including association of persons.

(g)  Casual taxable person

 

3.

Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services,

directly or indirectly

An individual advocate                        or

firm                         of

advocates

 

 

Nil

Any business entity.

 

 

100%

4.

Services  provided   or                                       agreed to be provided by an arbitral

tribunal

An             arbitral tribunal

 

Nil

Any business entity.

 

100%


 

 

 

Sl.

No.

 

 

Service

 

 

Provider of service

Percentage of service tax payable by service provider

 

 

Recipient of Service

Percentage of service tax payable by any person other than the

service provider

5.

Sponsorship services

Any person

 

Nil

Anybody                             corporate                             or partnership firm.

 

100%

 

6.

Services  provided  or   agreed to             be             provided by Government or local authority excluding,-

(1)           renting of immovable property, and

(2)   services specified below-

(i)           services           by                           the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;

(ii)         services in relation to an aircraft  or  a  vessel, inside or outside the

precincts of a port or an

Government or                   local

authority

 

 

 

 

 

 

 

 

 

Nil

Any business entity.

 

 

 

 

 

 

 

 

 

100%


 

 

 

Sl.

No.

 

 

Service

 

 

Provider of service

Percentage of service tax payable by service provider

 

 

Recipient of Service

Percentage of service tax payable by any person other than the

service provider

 

airport;

(iii)  transport   of    goods                      or passengers.

 

 

 

 

8.

Services provided or agreed to be provided by a director of a company or a body  corporate to the said company or the

body corporate;

A director of a company or a body corporate

 

 

Nil

A company or a body corporate.

 

 

100%

9.

Services  provided  or   agreed to be  provided  by  an insurance  agent   to   any person carrying on insurance

business

An insurance agent

 

 

Nil

Any               person               carrying      on insurance business.

 

 

100%

10.

Services provided or agreed to be provided by a recovery agent to a banking  company or a financial institution or a non-banking                                          financial

company

A            recovery agent

 

 

Nil

A banking company or a financial institution or a non- banking financial company.

 

 

100%

11.

Services         by         way         of

transportation of goods by a vessel  from  a  place  outside

A               person

located                        in non-taxable

 

Nil

Importer                      as                      defined                      under

clause (26) of section 2 of the Customs Act, 1962.

 

100%


 

 

 

Sl.

No.

 

 

Service

 

 

Provider of service

Percentage of service tax payable by service provider

 

 

Recipient of Service

Percentage of service tax payable by any person other than the

service provider

 

India     up     to    the               customs station of clearance in India

territory to a person located          in non-taxable

territory

 

 

 

17.

Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1)  of  section  13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic

works

Author                        or music composer, photographer, artist, etc

 

 

 

NIL

Publisher,                          Music                          company, Producer

 

 

 

100%

18

Radio taxi or Passenger Transport Services provided through electronic commerce

operator

Taxi driver or Rent a cab operator

 

Nil

Any person

100% by Electronic Commerce

Operator

 

 

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