reverse charge mechanism

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B.MOHAMED RAFIK

B.MOHAMED RAFIK (Querist)

20 March 2017 please explain reverse charge mechanism....give examples.....

CA Shubhanshu Jain

CA Shubhanshu Jain (Expert)

20 March 2017 Under normal circumstances service provider is liable to pay service tax on services provided, but under reverse charge mechanism service receiver is liable to pay tax and service provider has no liability. For eg : Under import of service, one who is receiving services from outside India i.e. service receiver is liable to pay service tax and service provider has no liability.

Following are few services which are covered under reverse charge mechanism
- Goods transport agency
- Manpower recruitment
- Services provided by lawyers
- Import of services

B.MOHAMED RAFIK

B.MOHAMED RAFIK (Querist)

20 March 2017 thanks sir...nice explaintion

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