In this case also Reverse charge is applicable

As per Rule 7 (From 13.04.2016)

POT in this case will be earlier of

  1. Payment becomes due as per Invoice/Bill of Govt
  2. Payment actually paid
  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.