Section 9(3) of the CGST Act, 2017:
“The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.”
- GOODS UNDER REVERSE CHARGE:
- CASHEWEW NUTS NOT SHELLED OR PEELED
SUPPLIER: AGRICULTURIEST
RECEIPENT: A REGISTERED PERSON
- BIDI WRAPPER LEAVES
SUPPLIER: AGRICULTURIEST
RECEIPENT: A REGISTERED PERSON
- TOBACCO LEAVES
SUPPLIER: AGRICULTURIEST
RECEIPENT: A REGISTERED PERSON
- SILK YARN
SUPPLIER: MANUFACTURER
RECEIPENT: A REGISTERED PERSON
- RAW COTTON
SUPPLIER: AGRICULTURIEST
RECEIPENT: A REGISTERED PERSON
- SUPPLY OF LOTTERY
SUPPLIER: STATE GOVT., LOCAL AUTHORITY
RECEIPENT : LOTTERY DISTRIBUTING AGENT
- USED VEHICLES, SIEZED GOODS, OLD & USED GOODS, WASTE & SCRAP
SUPPLIER: STATE GOVT., LOCAL AUTHORITY
RECEIPENT : ANY REGISTERED PERSON
- PRIORITY SECTOR LENDING CERTIFICATE
SUPPLIER: ANY REGISTERED PERSON
RECEIPENT : ANY REGISTERED PERSON
- SERVICES UNDER REVERSE CHARGE
- GTA (GOODS TRANSPORT AGENCY) SERVICES
SUPPLIER: GTA
RECEIPENT: FACTORY, SOCIETIES, BODY CORPORATE, PARTNERSHIP FIRM, CASUAL TAXABLE PERSON ETC., PERSON REGISTERED UNDER GST
- LEGAL SERVICES
SUPPLIER: AN INDIVIDUAL ADVOCATE INCLUDING SENIOR ADVOCATE OR FIRMS OF ADVOCATE
RECEIPENT: ANY BUSINESS ENTILTY
- ARBITRAL SERVICES
SUPPLIER: AN ARBITRAL TRIBUNAL
RECEIPENT: ANY BUSINESS ENTILTY
- SPONSORSHIP SERVICES
SUPPLIER: ANY PERSON
RECEIPENT: ANY PARTNERSHIP FIRM OR BODY CORPORATE
- GOVERNMENT SERVICES
(ALL SETRVICES EXCLUDING – RENTING OF IMMOVABLE PROPERY , SPEED POST, AIR CRAFT VESSEL,TRANSPORT OF GOODS OR PASSENGERS
SUPPLIER: CENTRAL GOVT., STATE GOVT. UNION TERRITORY OR LOCAL AUTHORITY
RECEIPENT: ANY BUSINESS ENTILTY
- SERVICES BY DIRECTOR
SUPPLIER: A DIRECTOR OF COMPANY OF BODY CORPORATE
RECEIPENT: A COMPANY OR BODY CORPORATE
- INSURANCE AGENT SERVICES
SUPPLIER: AN INSURANCE AGENT
RECEIPENT: ANY PERSON CARRIYING ON INSURANCE BUSINESS
- RECOVERY AGENT SERVICES
SUPPLIER: A RECOVERY AGENT
RECEIPENT: BANKING COMPANY, FINANCIAL INSTITUTION, OR NON-BANKING FINANCIAL INSTITUTIONS
- COPYRIGHT SERVICES
SUPPLIER: AUTHOR, MUSIC COMPOSER, PHOTOGRAPHER ARTIST ETC.
RECEIPENT: PUBLISHER, MUSIC COMPANY, PRODUCER ETC.
- RESERVE BANK SERVICES
SUPPLIER: MEMBERS OF OVERSEEING COMMITTEE CONSTITURED BY RBI
RECEIPENT: RESERVE BANK OF INDIA
- SERVICES BY INDIVIDUAL DIRECT SELLING AGENTS (OTHER THAN BODY CORPORATE, PARTNERSHIP FIRM OR LLP)
SUPPLIER: SERVICES BY INDIVIDUAL DIRECT SELLING AGENTS (OTHER THAN BODY CORPORATE, PARTNERSHIP FIRM OR LLP)
RECEIPENT: BANKING COMPANY OR NON-BANKING FINANCIAL INSTITUTIONS
- BUSINESS FACILITATOR SERVICES
SUPPLIER: BUSINESS FACILITATOR
RECEIPENT: BANKING COMPANY
- SECURITY SERVICES
SUPPLIER: ANY PERSON OTHER THAN BODY CORPORATE
RECEIPENT : A REGISTERED PERSON