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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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Category GST, Other Articles by - CA Robin Garg 



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