Tuesday 26 December 2017

GST Yathra- 11- Reverse Charge under IGST

Following instances of services have been notified by the government for being taxed on Reverse charge basis:

1. -  Any service

    - supplied by any person who is located in a nontaxable territory

     - to any person other than non-taxable online recipient.

2. - Services supplied by a person located in nontaxable territory

    -  by way of transportation of goods by a vessel from a place outside India up to the customs
station of clearance in India

    - The recipient of service in this case is the importer


Further as per Section 5(4), supplies by a unregistered person to a registered person shall also be taxable on reverse charge basis.

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