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Reverse Charge on Services
Services on which the recipient — not the supplier — is liable to pay GST under the reverse-charge mechanism.
This is an indicative quick-reference, simplified for general guidance. GST law, rates and due dates change frequently — always verify against the current CGST/SGST notifications, or talk to us, before acting.
12 rows
| Goods Transport Agency (GTA) services (where GTA hasn't opted to pay under FCM) | GTA | Specified business recipients |
| Legal services | Individual advocate / firm of advocates / senior advocate | Business entity |
| Services of an arbitral tribunal | Arbitral tribunal | Business entity |
| Sponsorship services | Any person | Body corporate / partnership firm |
| Services by Govt / local authority (excluding specified) | Central/State Govt, UT, local authority | Business entity |
| Director's services (in personal capacity) to the company | Director of a company / body corporate | The company / body corporate |
| Services by an insurance agent | Insurance agent | Insurance company |
| Services by a recovery agent | Recovery agent | Bank / NBFC / financial institution |
| Import of services | Person located outside India | Recipient in India |
| Renting of motor vehicle (specified, where supplier is non-body-corporate charging 5%) | Non-body-corporate | Body corporate |
| Transfer/permitting use of copyright (author, music composer, etc.) | Author / artist / composer | Publisher / music company / producer |
| Services by Direct Selling Agents (DSA) | Individual DSA (non-body-corporate) | Bank / NBFC |
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