Reverse Charge in GST

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