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Specific reverse charge u/s 9(3)

Posted @ November 14, 2017, 5:47 am under (GST Compliances)

The GST Council in its 22nd meeting has suspended the reverse charge mechanism U/S 9 (4) of the CGST Act, 2017 & U/S 5 (4) of the IGST ACT, 2017 till 31.03.2018.  However specific reverse charge U/S 9(3) shall continue on following services. CBEC has notified a list of 12 services (List is attached) on which GST paid by the recipient on 100% reverse charge basis U/S 9(3) of CGST Act or Sec 5(3) of the IGST Act:

  1. Non-resident service provider
  2. Goods Transport Agencies
  3. Legal service by an Advocate/ Firm of Advocates
  4. Arbitral Tribunal
  5. Sponsorship Services
  6. Specified Services provided by Government or Local Authority to Business entity
  7. Services of a director to a company
  8. Insurance agent
  9. Recovery Agent of Bank/FI/ NBFC
  10. Transportation Services on Import
  11. Permitting use of Copyright
  12. Radio Taxi services to E-commerce aggregator (eg: Ola, Uber, etc.)


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