Category of Service

[Jyoti Sahoo]

Dear All

The service provided by a director to his company will comes under reverse charge mechanism where the service receiver will pay tax under Notification 45/2012-ST. But I would like to know that the said service (Director Service) will comes under which category of service with code.

Please suggest me.

Thanks

AI Summary

Director Services to Company Taxed Under Reverse Charge Mechanism Per Notification 45/2012-ST, in 'Other Than Negative List' Category. A query was raised regarding the classification of services provided by a director to a company under the reverse charge mechanism, where the service receiver pays the tax as per Notification 45/2012-ST. The inquiry sought to identify the specific category and code for such services. The response clarified that these services fall under the 'Other Than Negative List' category.