Here is a tabular representation showing the goods and services that will be charged under the Reverse Charge Mechanism as on 1st March 2020. The table also shows the effective date of the same.
|
For Goods |
||
|
S.No. |
Particular |
Effective date |
|
1. |
Cashew nuts, not shelled or peeled |
01/07/2017 |
|
2. |
Bidi wrapper leaves (tendu) |
01/07/2017 |
|
3. |
Tobacco leaves |
01/07/2017 |
|
4. |
Silk yarn |
01/07/2017 |
|
5. |
Supply of lottery |
01/07/2017 |
|
6. |
Used vehicles, seized and confiscated goods, old and used goods, waste and scrap to Government or local authority |
13/10/2017 |
|
7. |
Raw Cotton |
15/11/2017 |
|
8. |
Priority Sector Lending Certificate |
28/05/2018 |
|
For Service |
||
|
1. |
Supply of service by GTA |
01/07/2017 |
|
2. |
Advocacy Services |
01/07/2017 |
|
3. |
Service by Arbitral Tribunal |
01/07/2017 |
|
4. |
Sponsorship Services |
01/07/2017 |
|
5. |
Services by Central Government, State Government, Union territory or local authority |
01/07/2017 |
|
6. |
Services by Director (Except as a employee) |
01/07/2017 |
|
7. |
Services by insurance agent |
01/07/2017 |
|
8. |
Service by Recovery agent |
01/07/2017 |
|
9. |
Services by an author, music composer, photographer, artist |
01/07/2017 |
|
10. |
Supply of services by the members of Overseeing Committee to Reserve Bank of India |
13/10/2017 |
|
11. |
Renting of immovable property by Government or local authority |
25/01/2018 |
|
12. |
Services supplied by individual Direct Selling Agents (DSAs) |
27/07/2018 |
|
13. |
Services provided by business facilitator (BF) |
01/01/2019 |
|
14. |
Services provided by an agent of business correspondent (BC) |
01/01/2019 |
|
15. |
Security Services |
01/01/2019 |
|
16. |
Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) |
01/04/2019 |
|
17. |
Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount |
01/04/2019 |
|
18. |
Services provided by way of renting of a motor vehicle provided to a body corporate |
01/10/2019 |
|
19. |
Services of lending of securities under Securities Lending Scheme, 1997 |
01/10/2019 |
|
20. |
Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged |
01/01/2020 |
|
21. |
Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. |
01/07/2017 |
|
22. |
Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India |
01/07/2017 |
CO
|
21. |
Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. |
01/07/2017 |
|
22. |
Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India |
01/07/2017 |
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