List of Goods and Services under Reverse Charge, Reverse Charge Chart in PDF

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

We have compiled two notifications, in relation to Reverse Charge mechanism in the GST Acts, issued by the Central Government on the recommendation of the GST Council. One is notifying certain goods on supply of which tax shall be borne by the recipient of such goods and the other is notifying certain services on supply of which tax shall be borne by the recipient of such services.

https://gst.caknowledge.com/services-reverse-charge-gst/

List of Goods and Services Under Reverse Charge

Notified goods

The Central Government on the recommendation of the GST Council notified certain goods vide notification number 04/2017-Central Tax (Rate), dated 28.06.2017 tax liability on supply of which shall be paid by the recipient (i.e. reverse charge) of such goods in case of INTRA STATE SUPPLY. The notification has been effective from 01.07.2017.

Description of supply of goods Supplier of goods Recipient of supply
Cashew nuts, not shelled or peeled Agriculturist Any registered person
Bidi wrapper leaves (tendu) Agriculturist Any registered person
Tobacco leaves Agriculturist Any registered person
Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person
Supply of lottery State Government, Union Territory or any local authority Lottery distributor or selling agent

Note : (1) In case of supply under serial number 1, 2 and 3 of the above table, where supplier of goods are other than agriculturists, reverse mechanism shall not apply.

(2) In case of inter-state supply of goods in the above table, reverse mechanism shall not apply.

Notified Services

The Central Government on the recommendation of the GST council has notified (vide notification number 13/2017 – Central Tax (Rate), dated 28-06- 2017) following nine categories of services tax on supply of which shall be paid on “Reverse Charge” basis.

Supplier of Service Recipient of Service
Goods Transport Agency (GTA) : In respect of transportation of goods by road (a) Any factory registered or governed under 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 the CGST Act or the IGST Act or the SGST Act or the UTGST Act.

(e) Any body corporate established by or under any law.

(f) Any partnership firm including association of persons.

(g) Any casual taxable person.

An individual advocate including a senior advocate or firm of advocates  

Any business entity.

An arbitral tribunal Any business entity.
Service provided by any person by way of sponsorship. Any body corporate or partnership firm
Service supplied by the Central Government, State Government, Union territory or Local authority except following services:

(a) Renting of immovable property

(b) Services by the department of posts by way of speed posts, express post, life insurance, and agency services provided to a person other than Central Government, State Government or Union Territory or Local Authority.

(c) Services in relation to an aircraft or a vessel inside or outside the precincts of port or an airport.

(d) Transport of goods or passengers

Any business entity
A Director of a company The company or body corporate
An Insurance agent Any person carrying on insurance business
A recovery agent A banking company or a financial institution or a non- banking financial company.
Author, music composer, photographer, artist or the like. Publisher, music company, producer or the like

Notes:

  • (1) All the category of recipients of service mentioned in the table above shall be located in the taxable territory.
  • (2) Against serial number 1 in the above Table, the person who makes payment of freight charges shall be considered as recipient of service.
  • (3) Body corporate has the same meaning as defined in clause (11) of section 2 of the Companies Act, 2013. A Private limited company, a Public limited company and a Limited Liability Partnership Firm (LLP) are a few examples of Body Corporate.
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]
  • 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%
[divider style="solid" top="20" bottom="20"]

Click Here to Download Services Under GST Reverse Charge Chart in PDF

Important Articles