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<h1>Notification lists services and recipient classes subject to reverse charge under the CGST Act, effective 1 July 2017</h1> Notification designates specific service categories subject to reverse charge under the CGST Act, requiring the recipient (specified classes of businesses, registered persons or promoters) to pay central tax instead of the supplier. Covered supplies include goods-transport services to specified recipients, legal services to business entities, arbitral tribunal services, sponsorships, most supplies by government to business entities (with listed exclusions), renting of immovable property to registered persons, transfers of development rights and long-term leases for promoters, director's services to the company, insurance/recovery/DSA/BF/BC-agent services to financial entities, security services, certain copyright transfers, vehicle renting to corporates, and securities-lending; effective 1 July 2017, with options and declarations for forward charge in specified cases.