SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
GST
Dated:- 20-5-2017
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.
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Original proposed list
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 t
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ership firm whether registered or not under any law including association of persons.
(g) Casual taxable person
100%
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%
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 airport;
(i
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tory
Nil
Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
100%
12.
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%
13
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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Document 1
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
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
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Plain text (Extract) only
For full text:-Visit the Source
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reed to Goods
be provided by a goods Transport
transport agency (GTA) in Agency (GTA)
respect
of transportation of
goods by road
Nil
1
(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%
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Percentage
of service
Percentage of
service tax
payable by any
S1.
No.
Provider
Service
of service
tax payable
by service
Recipient of 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
person other
than the
service provider
3.
Services provided or agreed to An individua
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an
Government;
services in relation to an
aircraft or a vessel,
inside or outside the
precincts of a port or an
airport;
Government
or
local
authority
Nil
3
Any business entity.
100%
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Percentage
of service
Percentage of
service tax
payable by any
S1.
No.
Service
7.
8.
9.
Provider
of service
tax payable
by service
provider
Recipient of Service
person other
than the
service provider
transport of goods or
passengers.
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
Services provided or agreed to An insurance
be provided by an insurance agent
on insurance business
agent to any person carrying
Services provided or agreed to A
be provided by a recovery agent
agent to a banking company
or a financial institution or a
non-banking
financial
company
10.
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