Reverse Charge in GST

which are the services coming under reverse charge in GST
Replies (3)
Reverse charges are almost same as in service tax
But rates are 100% to he borne by the receiver
Broad services are
Legal
GTA
Director Sitting fee or Commission
etc etc
please refer to the press release in CBEC site
Unregistered dealer selling to a registered dealer.

Services through an e-commerce operator.

Taxable services provided or agreed to be provided by any person who is located in a
non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient (OIDAR).

Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road.

Sponsorship services

Services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate.

Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business.

Radio taxi or Passenger Transport Services provided through electronic commerce
operator.

Till date government has notified 18 services to be covered under the reverse charge mechansim. Refer the link to know them:- https://www.cbec.gov.in/htdocs-cbec/gst/list-of-services-under-reverse-charge-2.pdf

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details