List of Goods and Services on Which Reverse Charge Applicable

Last updated at December 16, 2024 by Teachoo

NAME OF SERVICE	SERVICE PROVIDER	SERVICE RECEIVER
Import of Service (Service provided from Non Taxable Territory)	Foreign Party	Indian Co
Transport of Goods by Road	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
		Casual Taxable Person
Advocate/Legal Service	Advocate/Firm of Advocate	Any business Entity
Arbitrary Tribunal	Advocate/Firm of Advocate	Any business Entity
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 custom 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 Com, Producer
Radio Taxi Service	Taxi Driver	E Commerce Company
All Service by Government except	Govt	Business Entity
Renting of Immoveable Property
Service by Department of Posts
Service in Relation to Aircraft or vessel
Service of Transport of Goods or Passengers

S.No.	Description of supply of goods	Supplier of goods	Recipient of goods
1	Cashew nuts, not shelled or peeled	Agriculturist	Any registered person
2	Bidi wrapper leaves (tendu)	Agriculturist	Any registered person
3	Tobacco leaves	Agriculturist	Any registered person
4	Supply of lottery	State Government, Union Territory or any local authority	Lottery distributor or selling agent
5	Silk yarn	Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn	Any registered person

Class 6