Reverse Charge Mechanisim

Sr. No

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

1

Supply of Services by a goods transport agency (GTA) who has not paid central tax at the rate of 6 %, in respect of transportation of goods by road to-

1. any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
2. any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
3. any co-operative society established by or under any law; or
4. any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the union territory Goods and Service tax Act; or
5. any body corporate established, by or under any law; or
6. any partnership firm whether registered or not under any law including association of persons; or
7. any casual taxable person.

Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to,

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services

Goods Transport Agency (GTA)

Union Territory Goods and Services Tax Act; or

(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; or

(g) any casual taxable person;

located in the taxable territory.

2

Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.

An individual advocate including a senior advocate or firm of advocates.

Any business entity located in the taxable territory.

3

Services supplied by an arbitral tribunal to a business entity.

An arbitral tribunal

Any business entity located in the taxable territory.

4

Services provided by way of sponsorship to any body corporate or partnership firm.

Any Person

Any body corporate or partnership firm located in the taxable territory.

5

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, -

1. renting of immovable property and
2. services specified below-

(i) services by the Department of authority Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;

(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.

Central Government, State Government, Union territory or local authority

Any business entity located in the taxable territory.

5A

Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).

Central Government, State Government, Union territory or local authority

Any person registered under the Central Goods and Services Tax Act, 2017

6

Services supplied 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

The company or a body corporate located in the taxable territory.

7

Services supplied 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

The company or a body corporate located in the taxable territory.

8

Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.

A recovery agent

A banking company or a financial institution or a non-banking financial company, located in the taxable territory

9

Supply of services by an author, music composer, photographer, artist or the like by way of 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 to a publisher, music company, producer or the like.

Author or music composer, photographer, artist, or the like

Publisher, music company, producer or the like, located in the taxable territory.

10

Supply of services by the members of Overseeing Committee to Reserve Bank of India

Members of Overseeing Committee constituted by the Reserve Bank of India

Reserve Bank of India.

11

Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).

Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm.

A banking company or a non-banking financial company, located in the taxable territory.

12

Services provided by business facilitator (BF) to a banking company

Business facilitator (BF)

A banking company, located in the taxable territory

13

Services provided by an agent of business correspondent (BC) to business correspondent (BC).

An agent of business correspondent (BC)

A business correspondent, located in the taxable territory

14

Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act

Any person other than a body corporate

A registered person, located in the taxable territory