Reverse Charge

1. Supply of certain goods and services specified by CBEC(18 services)

2. Services through an e-commerce operator

3. Supply from an Unregistered dealer to a Registered dealer( (Notification No.8/2017-Central Tax) )

1. Exemption is on intra state taxable supply.
2. There is a limit of transaction value of Rs. 5,000/- per day:- means in case of supply more than Rs. 5,000/- per  day, whole of such supply shall be taxable  under reverse charge 9(4).
3. Limit is in respect of all suppliers:-  This should be noted that the  limit is not respect  to one supplier.