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.
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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