{"id":12636,"date":"2020-05-16T11:27:03","date_gmt":"2020-05-16T11:27:03","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=12636"},"modified":"2024-06-04T11:04:45","modified_gmt":"2024-06-04T05:34:45","slug":"reverse-charge-under-gst","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/reverse-charge-under-gst\/","title":{"rendered":"Reverse Charge under GST"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#what\">What is reverse charge?<\/a><\/li>\n<li id=\"what\"><a href=\"#applicability\">Applicability of reverse charge<\/a><\/li>\n<li><a href=\"#services\">List of Services taxable under reverse charge<\/a><\/li>\n<li><a href=\"#goods\">List of goods Chargeable under RCM<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">What is reverse charge?<\/h3>\n<p>The Goods and service tax impose liability to be deposited by supplier but there is an exception of this called reverse charge. Reverse charge is a mechanism where the <strong>recipient of the goods or services or both is liable to pay GST <\/strong>instead of the supplier.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" id=\"applicability\" class=\"alignnone wp-image-15109 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8.png\" alt=\"Reverse Charge under GST\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/imgpsh_fullsize_anim-8-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Applicability of reverse charge<\/h3>\n<p>There are <strong>three case<\/strong> of applicability of reverse charge mechanism which are as follows:<\/p>\n<ol>\n<li><strong>Supply by unregistered person (Section 9(4) : <\/strong>If a person who is not registered (Unregistered dealer) under Goods and Services Act 2017 supplies goods to any registered person under GST than the registered person should be liable to pay and deposit the tax to the government. The registered dealer who has to pay <a href=\"https:\/\/www.cagmc.com\/reverse-charge-under-gst\/#:~:text=The%20Goods%20and%20service%20tax,GST%20instead%20of%20the%20supplier.\">GST under reverse charge<\/a> mechanism has to do self-invoicing for the purchases made.<\/li>\n<\/ol>\n<ol id=\"services\" start=\"2\">\n<li><strong>Services through an e-commerce operator : <\/strong>If an e-commerce operator provides any services then reverse charge will be applicable to the e-commerce operator and he will be liable to pay GST.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li><strong>Supply of goods and services specified by CBEC (Section 9(3)) : <\/strong>CBEC has issued a list of goods and a list of services on which reverse charge mechanism is applicable<\/li>\n<\/ol>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">List of Services taxable under reverse charge<\/h3>\n<p>The services where tax is payable by the recipient was notified vide Notification No. 13\/2017 CT (R) dated 28.06.2017 the following categories of supply of services wherein whole of the CGST shall be paid on reverse charge basis by the recipient of services:<\/p>\n<p>(c) any co-operative society established by or under any law; or (d) any person registered under theCentral Goods and Services TaxAct or the Integrated<a href=\"https:\/\/cbic-gst.gov.in\/CGST-bill-e.html\" target=\"_blank\" rel=\"noopener\"> Goods and Services Tax Act<\/a> or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or(e)\u00a0\u00a0 anybody corporate established, by or under any law; or(f)\u00a0 any partnership firm whether registered or not under any law including association of persons; or(g)\u00a0\u00a0 any casual taxable person.<\/p>\n<p>(c) any co-operative society established by or under any law; or<\/p>\n<p>(d) any person registered under the CGST\/IGST\/SGST\/UTGST Act; or<\/p>\n<p>(e)\u00a0\u00a0 any body corporate established, by or under any law; or<\/p>\n<p>(f)\u00a0 any partnership firm whether registered or not under any law including association of persons; or<\/p>\n<p>(g)\u00a0\u00a0 any casual taxable person;<\/p>\n<p>located in the taxable territory.<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-left: 15px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 60px;\"><strong>S. No.<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Category of Supply of Services<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Supplier of service<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Recipient of Service<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">1<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to-<\/p>\n<p>(a)\u00a0\u00a0 any factory registered under or governed by the Factories Act, 1948(63 of 1948); or<\/p>\n<p>(b)\u00a0\u00a0 any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or<\/p>\n<p>(c) any co-operative society established by or under any law; or (d) any person registered under the<br \/>\nCentral Goods and Services Tax<br \/>\nAct or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or<br \/>\n(e) anybody corporate established, by or under any law; or<br \/>\n(f) any partnership firm whether registered or not under any law including association of persons; or<br \/>\n(g) any casual taxable person.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Goods Transport Agency (GTA) who has not paid central and state tax at the rate of 6% each, or integrated tax at the rate of 12%<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">(a)\u00a0\u00a0 Any factory registered under or governed by the Factories Act, 1948; or<\/p>\n<p>(b)\u00a0\u00a0 any society registered under the Societies Registration Act, 1860 ; or<\/p>\n<p>(c) any co-operative society established by or under any law; or<\/p>\n<p>(d) any person registered under the CGST\/IGST\/SGST\/UTGST Act; or<\/p>\n<ul>\n<li>any body corporate established, by or under any law; or<\/li>\n<li>any partnership firm whether registered or not under any law including association of persons; or<\/li>\n<li>any casual taxable person;<\/li>\n<\/ul>\n<p>located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">2<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by an individual advocate including a senior advocate or firm* of advocates by way of legal services, directly or indirectly, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.\u201d<\/p>\n<p>Explanation: \u201clegal service\u201d means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.\u201d.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">An individual advocate including a senior advocate or firm* of advocates.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any business entity located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">3<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by an arbitral tribunal to a business entity.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">An arbitral tribunal.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any business entity located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">4<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services provided by way of<\/p>\n<p>sponsorship to anybody corporate or partnership firm.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Anybody corporate or partnership<\/p>\n<p>firm located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">5<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by the Central<\/p>\n<p>Government, State Government, Union territory or local authority to a business entity excluding, &#8211;<\/p>\n<p>(1)\u00a0 renting of immovable property, and<\/p>\n<p>(2)\u00a0 services as specified below-<\/p>\n<p>(i)\u00a0\u00a0 services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;<\/p>\n<p>(ii)\u00a0\u00a0 services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;<\/p>\n<p>(iii)\u00a0\u00a0\u00a0\u00a0 transport of goods or passengers.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Central Government, State Government, Union territory or local authority<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any business entity located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">6<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by the\u00a0 Central\u00a0 Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods\u00a0 and Services Tax Act, 2017 (12 of 2017).<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Central Government, State Government, Union territory or local authority<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person registered under the CGST Act, 2017.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">7<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Promoter<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">8<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and\/or periodic rent for construction of a project by a promoter<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Promoter<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">9<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by a director of a company or a body corporate to the said company or the body corporate.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A director of a company or a body corporate<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">The company or a body corporate located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by an insurance agent to any person carrying on insurance business.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">An insurance agent<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person carrying on insurance business, located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">11<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by a recovery agent to a banking company or a financial institution or a non- banking financial company.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A recovery agent<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A banking company or a financial institution or a non-banking financial company, located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">12<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under section 13(1)(a) of the Copyright Act, 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Music composer, photographer, artist, or the like<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Music company, producer or the like, located in the taxable territory.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">13<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under Section 13(1)(a) of the Copyright Act, 1957 relating to original literary works to a publisher.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Author<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Publisher located in the taxable territory<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">14<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Supply of services by the members of Overseeing Committee to Reserve Bank of India<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Members of Overseeing Committee constituted by the Reserve Bank of India<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Reserve Bank of India.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">15<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A banking company or a NBFC, located in the taxable territory<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">16<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services provided by business facilitator (BF) to a banking company<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Business facilitator (BF)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A banking company, located in the taxable territory<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">17<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services provided by an agent of business correspondent (BC) to business correspondent (BC)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">An agent of business correspondent (BC)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A business correspondent, located in the taxable territory<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">18<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Security services (services provided by way of supply of security personnel) provided to a registered person<\/p>\n<p>Provided that nothing contained in this entry shall apply to, &#8211;<\/p>\n<p>(1)\u00a0\u00a0 The below persons registered only purpose of making TDS u\/s 51 but not for supply of goods or services<\/p>\n<p>(i)\u00a0\u00a0 a Department or Establishment of the Central Government or State Government or Union territory;<\/p>\n<p>(ii)\u00a0\u00a0 local authority;<\/p>\n<p>(iii)\u00a0\u00a0 Governmental agencies.<\/p>\n<p>(2) a registered person registered under Composition Scheme u\/s 10<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person other than a body corporate<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">A registered person, located in the taxable territory<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">19<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services provided by way of renting of a motor vehicle provided to a body corporate<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person other than a body corporate, who opts to pay tax at the rate of 5% and he is eligible to claim input tax credit<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any body corporate located in the taxable territory<\/td>\n<\/tr>\n<tr id=\"goods\">\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">20<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Services of lending of securities under Securities Lending Scheme, 1997 (\u201cScheme\u201d) of the Securities and Exchange Board of India (\u201cSEBI\u201d), as amended<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Lender<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Borrower<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">List of goods Chargeable under RCM<\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-left: 15px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>S. No.<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Description of supply of Goods<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Supplier of goods<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Recipient of supply<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">1.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Cashew nuts, not shelled or peeled<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Agriculturist<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">2.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Bidi wrapper leaves (tendu)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Agriculturist<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">3.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Tobacco leaves<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Agriculturist<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">4.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Silk yarn<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">5<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Raw Cotton<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Agriculturist<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">6<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Supply of lottery.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">State Government, Union Territory or any local authority<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Lottery distributor or selling agent.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">7<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Used vehicles, seized and confiscated goods, old and used goods, waste and scrap<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Central Government, State Government, Union territory or a local authority<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">8<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Priority Sector Lending Certificate<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any registered person<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content What is reverse charge? Applicability of reverse charge List of Services taxable under reverse charge List of [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15109,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reverse Charge under GST - Goyal Mangal &amp; 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