Dear Experts
The present rule permits the assesse to pay the service tax under reverse charge mechanism for Manpower supply/GTA and rent a cab service. In the GST also the same will be continued as reverse charge.
whether the service providers such as Goods transport agency and manpower supply service providers and rent a cab service providers is mandatory to register under GST.
Your expert views please so that we can inform our service providers.
Regards
K Srinivasan
Reverse charge for manpower and transport services continues under GST; registration depends on threshold exemptions and enactment. The document states that the practice of taxing manpower supply, goods transport agency and rent a cab services under the reverse charge mechanism will continue under GST, assigning payment responsibility to recipients and affecting registration and compliance. It also notes the existence of a small supplier threshold exemption under GST that may exempt service providers from mandatory registration, but cautions that rules could change until enactment. (AI Summary)