List of Services under Reverse Charge in GST

Last Updated On: Feb. 9, 2020, 7:06 p.m.

The Rates of services were decided 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:

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)

2) Goods transport agency (GTA) service provided to any person registered under CGST/SGST/UTGST Act, Partnership firm, including AOP, Body Corporate, Factory, Society, Cooperative society, Casual taxable person. 

3) Services provided by Advocates or firm of Advocates by way of legal services to any business entity.

4) Services provided by Arbitral tribunal to any business entity.

5) Sponsorship Services provided to any body corporate or partnership firm.

6) Government and Local Authority services to Business entity except renting of immovable property, postal in relation to aircraft, vessel, transport of goods or passengers.

7) Services provided by director of Company/Body Corporate to Company.

8) Services provide by an Insurance Agent to any person carrying on Insurance Business.

9) 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.

10) Services provided by way of transportation of goods by vessel from a place outside India to Customs station of clearance in India to an Importer.

11)  Author or Music Composer, photographer, Artist providing services of the Transfer or permitting the use or enjoyment of a Copyright,relating to original literary,dramatic,musical or artistic works to the  Publisher, Music Company or Producer.

12) Radio taxi or Passenger transport services provided through electronic commerce operator, tax is payable by Electronic Commerce Operator such as Uber, Ola etc.

Download the List of Services under Reverse Charge in GST: List of Services under Reverse Charge


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