Finance Professional
3931 Points
Joined May 2015
Reverse charge means the liability to pay tax is by the recipient of goods/services instead of the supplier.
Reverse charge may be applicable for both services as well as goods.Reverse charge is applicable under these cases
Unregistered dealer selling to Registered dealer.
Services through E-commerce operator
GTA
Sponsorship services etc.
CBEC has issued a list which you can find in detail here https://www.cbec.gov.in/resources//htdocs-cbec/gst/list-of-services-under-reverse-charge-2.pdf;jsessionid=7A0BE672E4486218C8BEA88F49BC6AF0