06 June 2017
Reverse charge is applicable to certain transactions and not class of entities.The nature of transactions are services provided to Goods Transport Agency, advocate or firm of advocate, services to Govt. authorities, services provided to Director of a company, insurance agent etc
06 June 2017
i mean that, earlier in service tax reverse charge was applicable if gta service receiver belongs to specified class of undertakings(firm , co, factory etc), whether same provision is still applicable under gst.
CAclubindia
