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

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.