Decisions taken on Services at 20^th GST Council Meeting on 5 August, 2017

GST Council updates service GST rates, ITC options, reverse charge for legal services, ECO liability, and targeted exemptions. Adjustments set differential GST rates and Input Tax Credit treatment for textile job work, printing, works contracts, GTA and other services; GTA may opt between a rate with full ITC and a lower rate without ITC. Liability for services by small household providers sold via electronic commerce operators is shifted to the ECO. LLPs are treated as firms for GST levy and exemptions. Legal services provided to business entities in taxable territory are placed under the Reverse Charge Mechanism. Exemptions apply to FIFA event-related goods and services and to replacement crop insurance schemes.