There are normally of 2 types
Covered in Reverse Charge List
Government has made a list of different goods and services on which Reverse Charge is applicable
They are called covered in Reverse Charge List
Section 9(3) -Goods Transport, Passenger Transport, Advocate Service etc.
Section 9(5) -Services Provided by OLA/UBER
Section 5(3) -Import of Service f
Not Covered in Reverse Charge List
Goods and service Purchase from Unregistered Dealer is covered here - Section 9(4))

diff type of RC.png



Which Reverse Charge is Currently Applicable?
Covered in Reverse Charge List
This is applicable to All business
Not Covered in Reverse Charge List
This was earlier applicable to all business (till 12 Oct 2017)
Currently, it is applicable to Promoters /builders on purchase of cement, input, capital goods
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Different Types of Reverse Charge Expense Covered Advocate Goods Transport Manpower Import of Service etc. Section 9(4) Section 9(3) Expense Covered Purchase from Unregistered Dealers This Reverse Charge is Still Applicable This Reverse charge was earlier Applicable Covered in Reverse Charge List Not Covered in Reverse Charge List Exempt from 13 Oct 2017

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.