Reverse Charge Chart

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

 

Reverse Charge on Goods

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
  1. GST - Goods and Services Tax, India
  2. GST News & Updates

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 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .