name of product and services on which GST on reverse charges impose ......?
5 Replies
CA Mayur Todmal
(Practicing CA)
(7756 Points)
Replied 14 December 2017
supply of services
https://cbec-gst.gov.in/pdf/central-tax-rate/Notification13-CGST.pdf
supply of goods
https://cbec-gst.gov.in/pdf/central-tax-rate/Notification-for-reverse-charge-CGST.pdf
Sarath Rajendran
(Nil)
(2791 Points)
Replied 14 December 2017
use this link https://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification13-CGST.pdf
Sarath Rajendran
(Nil)
(2791 Points)
Replied 14 December 2017
JUST COPY THE LINK TO YOUR WEB BROWSER AND ERASE THIS PART Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=439168&offset=1
Manu Kumar Rana
(New Updates )
(358 Points)
Replied 14 December 2017
| Originally posted by : Susmit Nandi | ||
 |
name of product and services on which GST on reverse charges impose ......? |  |
Hi,Susmit,
The Govt of india is implemented two sections for RCM i e Section 9 (3) and Section 9(4) of CSGT Act 2017.
Reverse Charge under GST – Section 9(3) of CGST Act, 2017
Specify categories of supply of services , the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such services.
Reverse charge under GST on 12 services on which tax shall be paid by the recipient on 100% reverse charge basis:
- Non-resident service provider, Goods Transport Agencies
- Legal service by an Advocate/ Firm of Advocates, Arbitral Tribunal
- Sponsorship Services
- Specified Services provided by Government or Local Authority to Business entity
- Services of a director to a company
- Insurance agent, Recovery Agent of Bank/FI/ NBFC
- Transportation Services on Import
- Permitting use of Copyright
- Radio Taxi services to E-commerce aggregator (eg: Ola, Uber, etc.)
As of now Reverse Charge under GST – Section 9(4) of CGST Act, 2017 is exampted from 13.10.2017 up to 31.03.2018.
Supply of Goods under RCM just refer to Notification No.4/2017-Central Tax (Rate)
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