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List-of-supplies-of-Goods-and-Services-under-Reverse-Charge-Mechanism

 

List of supplies of Goods and Services under Reverse Charge Mechanism

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1. Supplies of Goods under Reverse Charge Mechanism-

S. No.

Description of supply of goods

Supplier of goods

Recipient of goods

1.

Cashew nuts, not shelled or peeled

Agriculturist

Any registered person

2.

Bidi wrapper leaves (tendu)

Agriculturist

Any registered person

3.

Tobacco leaves

Agriculturist

Any registered person

4.

Supply of lottery

State Government, Union Territory or any local authority

Lottery distributor or selling agent

5.

Silk yarn

Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn

Any registered person

 

 
2. Supplies of Services under Reverse Charge Mechanism {Notification No. 10/2017- Integrated Tax (Rate) dt. 28.06.2017}-

S. No.

Category of supply of services

Supplier of Services

Recipient of Services

1.

Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient.

Any person located in a non-taxable territory

Any person located in the taxable territory other than non-taxable online recipient.

2.

Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road.

Goods Transport Agency (GTA)

(a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

 

(b) 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

 

(c) any co-operative society established by or under any law; or

 

(d) any person registered under the Central Goods and Services Tax Act 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

 

(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

 

(g) any casual taxable person; located in the taxable territory.

3.

Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, 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.

An individual advocate, including a senior advocate or a firm of advocates

Any business entity located in the taxable territory

4.

Services supplied by an arbitral tribunal to a business entity

An arbitral tribunal

Any business entity located in the taxable territory

5.

Services provided by way of sponsorship to anybody corporate or partnership firm

Any person

Anybody corporate or partnership firm located in the Taxable territory

6.

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding: –

(1)  renting of immovable property, and

(2)   services specified below: –

(i)   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;

(ii)   services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii)   Transport of goods or passengers.

Central Government, State Government, Union territory or local authority

Any business entity located in the taxable territory

7.

Services supplied by a director of a company or a body corporate to the said company or the body corporate

A director of a company or a body corporate

The company or a body corporate located in the taxable territory

8.

Services supplied by an insurance agent to any person carrying on insurance business

An insurance agent

Any person carrying on insurance business, located in the taxable territory

 

9.

Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company

A recovery agent

A banking company or a financial institution or a non- banking financial company, located in the taxable territory

10.

Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.

A person located in non-taxable territory

Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory.

11.

Supply of services by an author, 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 literary, dramatic, musical or artistic works to a publisher, music company, producer or the like

Author or music composer, photograph her, artist, or the like

Publisher, music company, producer or the like, located in the taxable territory

 

Explanation -
  • The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
  • “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.
  • The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
  • The words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts




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