https://www.taxtmi.com/article/detailed?id=8728 Reverse charge liability requires the recipient to pay GST on listed categories of services including GTA services, legal services, arbitral tribunal services, sponsorship, services from government authorities (with specified exceptions and separate rule for renting of immovable property), transfer of development rights/FSI, long term land leases for construction, director's services to the company, insurance/recovery/author/DSA/BF/BC agent services, and security services. Recipients paying tax under RCM may claim input tax credit if their outward supplies are taxable, and receipt of such services alone does not necessarily require GST registration. en-us Wed, 18 Sep 2019 07:40:54 +0530 Wed, 18 Sep 2019 07:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8728 Reverse charge liability requires the recipient to pay GST on listed categories of services including GTA services, legal services, arbitral tribunal services, sponsorship, services from government authorities (with specified exceptions and separate rule for renting of immovable property), transfer of development rights/FSI, long term land leases for construction, director's services to the company, insurance/recovery/author/DSA/BF/BC agent services, and security services. Recipients paying tax under RCM may claim input tax credit if their outward supplies are taxable, and receipt of such services alone does not necessarily require GST registration. Articles Goods and Services Tax - GST Wed, 18 Sep 2019 07:40:54 +0530 https://www.taxtmi.com/article/detailed?id=8728