Reverse Charge Mechanism

Description of ServiceService ProviderService Recipient% of service tax payable by the person providing service% of service tax payable by the person receiving the service
In respect of services provided or agreed to be provided by an insurance agent to any person carrying on insurance businessInsurance AgentPerson carrying on insurance businessNil100%
In respect of services provided or agreed to be provided in respect of transportation of goods by roadGoods Transport Agencyo Any factory registered under or governed by the Factories Act, 1948 (63 of 1948)Nil100%
o Any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India
o Any co-operative society established by or under any law
o Any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made there under
o Any body corporate established, by or under any law
o Any partnership firm whether registered or not under any law including association of persons
In respect of services provided or agreed to be provided by way of sponsorshipAny personBody Corporate or partnership firm located in taxable territoryNil100%
In respect of services provided or agreed to be provided by an arbitral tribunalArbitral TribunalTo any business entity located in taxable territoryNil100%
In respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal servicesIndividual Advocate or a firm of advocatesBusiness entity located in taxable territoryNil100%
In respect of services provided or agreed to be provided by Government or local authority excluding renting of immovable property and services specified in Section 66D(a)(i),(ii) & (iii)Government or local authorityBusiness entity located in taxable territoryNil100%
In respect of services provided or agreed to be provided by way of renting of any motor vehicle designed to carry passenger on abated value to any person who is not in the similar line of businessAny individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons located in the taxable territoryA business entity registered as body corporate located in the taxable territoryNil100%
In respect of services provided or agreed to be provided by way of renting of any motor vehicle designed to carry passenger on non abated value to any person who is not engaged in the similar line of businessAny individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons located in the taxable territoryTo any business entity registered as body corporate located in the taxable territory50%50%
In respect of services provided or agreed to be provided by way of supply of manpower (including security services) for any purposeAny individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons located in the taxable territoryTo any business entity registered as body corporate located in the taxable territoryNil100%
In respect of services provided or agreed to be provided in execution of works contractAny individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons To any business entity registered as body corporate located in the taxable territory50%50%
In respect of any taxable service provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territoryBy any person who is located in non-taxable territoryAny person located in taxable territoryNil100%
Services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporateAny individualBy the CompanyNil100%
Services provided by an AggregatorAggregatorAny person including other aggregatorNil100%
Services provided by a Mutual Fund agents and DistributorMutual Fund Agents and DistributorsMutual Fund or Asset Management companyNil100%
Services provided in relation to lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998)Selling or Marketing Agent of Lottery TicketsLotery Distributor or Selling AgentNil100%
Services provided or agreed to be provided by a recovery agentRecovery AgentBanking company or a financial institution or a non-banking financial companyNil100%