List of Services under Reverse Charge, GST Reverse Charge Chart in PDF

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List of Services Under Reverse Charge as Approved By GST Council. List of Services under Reverse Charge Mechanism (RCM). GST Reverse Charge Chart in PDF. The fitment of rates of services were discussed on 19th 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.

List of Services Under Reverse Charge

  • Service – 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)
  • Provider of service – Any person who is located in a nontaxable territory
  • Recipient of Service – Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road
  • Provider of service – Goods Transport Agency (GTA)
  • Recipient of Service – (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 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
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly
  • Provider of service – An individual advocate or firm of advocates
  • Recipient of Service – Any business entity.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Services provided or agreed to be provided by an arbitral tribunal
  • Provider of service – An arbitral tribunal
  • Recipient of Service – Any business entity.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Sponsorship services
  • Provider of service – Any person
  • Recipient of Service – Anybody corporate or partnership firm.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – 
  • Provider of service –
  • Recipient of Service –
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – 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 airport;

(iii) transport of goods or passengers.

  • Provider of service – Government or local authority
  • Recipient of Service – Any business entity.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – 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;
  • Provider of service – A director of a company or a body corporate
  • Recipient of Service – A company or a body corporate.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business
  • Provider of service – An insurance agent
  • Recipient of Service – Any person carrying on insurance business.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – 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
  • Provider of service – A recovery agent
  • Recipient of Service – A banking company or a financial institution or a nonbanking financial company.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
  • Provider of service – A person located in non-taxable  territory to a person located in non-taxable territory
  • Recipient of Service – Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – 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
  • Provider of service – Author or music composer, photographer, artist, etc
  • Recipient of Service – Publisher, Music company, Producer
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%
  • Service – Radio taxi or Passenger Transport Services provided through electronic commerce operator
  • Provider of service – Taxi driver or Rent a cab operator
  • Recipient of Service – Any person
  • Percentage of service tax payable by service provider – Nil
  • Percentage of service tax payable by any person other than the service provider – 100%

 

On our website we have provided all the details of GST Act 2017. We hope that our article will be helpful for you to understand the GST Act 2017.

 

Check Also:

Section 9 of IGST – Supplies in territorial waters

FAQ on Concept of Input Service Distributor under GST Regime

Registration Under GST – Liability for Registration Under GST

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