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
| NAME OF SERVICE | SERVICE PROVIDER | SERVICE RECEIVER |
| 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 |
Learn GST, TDS, Excel (with certification)
