reversecharge

[veera swamy]

In ST reverse charge provider exempted up to 10 lakhs. If so receiver liability to pay 50% or 100%

AI Summary

Reverse charge liability: service receiver remains liable to pay tax even when the provider is below exemption threshold.
Under the reverse charge mechanism, a service provider's exemption does not relieve the service receiver; the receiver must pay tax under reverse charge because provider and recipient liabilities under their respective registrations are independent.