From 1 jan 2019

If we receive manpower service from unregistered person it is now covered in Reverse charge list

If we receive manpower service from registered person, it is covered in Normal Charge and Manpower Agency will pay GST

Manpower includes Labor Contractors,Manpower,Security Guard, Placement Agency etc


Reverse Charge List

Advocate Service Any Lawyer/Law firm Any Business Entity
Manpower Service(From 1 Jan 2019) Any Unregistered Person Registered Person
Import of Service (Service provided from  Non-Taxable Territory) Foreign Party Indian Co
Transport of Goods by Road(GTA) Goods Transport Agency Any person Registered Under CGST, UTGST, SGST
Any Factory,
Any Society/Cooperative Society Registered in India
Any body corporate(Company)
Any Partnership Firm
Sponsorship Service Any Person Any body corporate(Company) or Partnership
Service by Director Director Any body corporate(Company) 
Insurance Agent Service Insurance Agent Insurance Co
Recovery Agent Service Recovery Agent  Bank or Financial Institutions
Ocean Freight(Transport of Goods by Vessel from place outside India to customs clearance in India) Foreign Party(Person located in Non-Taxable Territory) Importer
Copyright Service related to literary, dramatic, musical, artistic work Author, music composer, photographer, artist Publisher, Music Composer, Producer
Radio Taxi Service Taxi Driver E Commerce Company
All Service by Government except Govt Business Entity
Renting of Immovable Property
Service by Department of Posts
Service in Relation to Aircraft or vessel
Service of Transport of Goods or Passengers


Reverse Charge on Goods

Description of supply of goods Supplier of goods Recipient of goods
Cashew nuts, not shelled or peeled Agriculturist Any registered person
Bidi wrapper leaves (tendu) Agriculturist Any registered person
Tobacco leaves Agriculturist Any registered person
Supply of lottery State Government, Union Territory or any local authority Lottery distributor or selling agent
Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.