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
Example
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))
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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