GST Yathra- 8- Reverse Charge Mechanism

Services notified for Reverse charge mechanism

1.   GTA service  to

a.       Factory registered under Factories Act, 1948 or

b.      society registered under the Societies Registration Act, 1860 or

c.       any co-operative society established by or under any law or

d.      any person registered under the CGST Act or the IGST Act or  the SGST Act or the UTGST Act or

e.      any body corporate established, by or under any law or

f.        any partnership firm whether registered or not under any law   including association of persons or any casual taxable person located in the taxable territory

2.       Representational service by Individual including senior advocate to a Business entity in taxable territory

3.       Services by an arbitral tribunal to a business entity

4.       Services provided by

          way of sponsorship to

          any body corporate or partnership firm.

5.       Services by government to business entity

excluding

a.       renting of immoveable property,

b.      services by the department of post by way of speed posts, parcel posts, life insurance and agency services to a person other than government,

c.       Services in relation to aircraft or vessel inside or outside the precincts of airport or port,

d.      transport of goods or passengers,

6. Services by director to his company,

7. Services by insurance agent to person carrying on insurance business,

8.  Services by recovery agent to banking company or financial institution or NBFC,

9.  Services by way of transfer of  rights relating to original works relating to literary, dramatic, musical or artistic works  by author, music composer,photographer, artist or the like to a publisher, music company, producer or the like.