https://www.taxtmi.com/forum/issue?id=118875 The Reverse Charge Mechanism for works contract services is determined by the provider's and recipient's legal status under the notification: government recipients that are not business entities registered as body corporates generally do not attract recipient-side reverse charge, leaving the service provider liable under forward charge; where the recipient is a registered body corporate and the provider is an individual/partnership-type entity the notification contemplates a split or mixed forward/reverse charge; corporate service providers supplying any person are generally liable under forward charge. en-us Thu, 30 Nov 2023 13:15:57 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118875 The Reverse Charge Mechanism for works contract services is determined by the provider's and recipient's legal status under the notification: government recipients that are not business entities registered as body corporates generally do not attract recipient-side reverse charge, leaving the service provider liable under forward charge; where the recipient is a registered body corporate and the provider is an individual/partnership-type entity the notification contemplates a split or mixed forward/reverse charge; corporate service providers supplying any person are generally liable under forward charge. Discussion-Forum GST Thu, 30 Nov 2023 13:15:57 +0530 https://www.taxtmi.com/forum/issue?id=118875