Government service ST2 amendment

[AJAY MODI]

On Government service we have to pay ST on RCM basis.

Pl. guide on ST-2 amendment.

Under which service we have to amend registration ?

On ACES web below service available :

sr.14. Business support service

sr.120. Other Taxable Services- Other than the 119 listed

Can we take registration for sr.120 for govt. service

[Ganeshan Kalyani]

Sir in my view the nature of service provided by you to the Gvt will have to be incorporated in ST-2. Thanks.

[Ganeshan Kalyani]

Sir if you have availed service from Gvt then the nature of the service provided by the Gvt to you shall have to be incorporated by you in your ST certificate.

Sir in my previous reply I assumed you to be service provider to Gvt.

[AJAY MODI]

Service provided by Government to Business entity.

On Government service we have to pay ST on RCM basis.

Pl. guide on ST-2 amendment by service receiver.

Under which service we have to amend registration ?

On ACES web below TWO service available :

sr.14. Business support service

sr.120. Other Taxable Services- Other than the 119 listed

Can we take registration for sr.120 for govt. service

[Ganeshan Kalyani]

Sir in my view the nature of service which you are availing from Gvt should be amended in the ST-2. Thanks.

AI Summary

Reverse charge on government services requires amendment of ST-2 registration to reflect the specific nature of service availed. Service recipients paying service tax under the reverse charge mechanism must amend their ST-2 registration to record the precise nature of the government-provided service availed; ACES lists specific service codes (for example business support service) and a general 'other taxable services' category, but the operative requirement is to incorporate the actual service description in ST-2 so the receiver's reverse-charge obligation corresponds to the stated service.