Dear Friends

Notification No 13/2017 central tax rate has been issued which provides for GST under reverse charge on following services:-

(1) Goods Transport Agency

(2)  Advocate Services

(3)  Arbitral Tribunal

(4)  Sponsorship Services

(5) Some services provided by Central Govt and others

(6)  Services Provided by Independent Director

(7) Insurance Agent Services

(8)  Recovery Agent Services

(9)  Author or Music Composer, Photographer services.

Please download the notification 13/2017 from below PDF Image

Notification No 22/2017 amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 22/2017 Central Tax Rate on 22nd August 2017  which has made amendment in GTA Service "It excludes reverse charge under GTA Service, if GTA is discharging CGST liability at 6%

Please download the notification 22/2017 from below PDF Image.

Notification No 33/2017 amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 33/2017 Central Tax Rate on 13th Oct 2017  which has brought a new service under reverse charge

i.e. services provided by members of overseeing committee to Reserve bank of India, 

In this case GST is to be paid under reverse charge by Reserve Bank of India

Please download the notification33/2017 from below PDF Image.

Notification No 3/2018 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 03/2018 Central Tax Rate on 13th Oct 2017  which has brought a new service under reverse charge

i.e. services provided by Central Govt and others to Any person Registered Under Reverse Charge in relation of renting of immovable property services. 

In this case GST is to be paid under reverse charge by any person registered under GST.

Please download the notification 03/2018 from below PDF Image.

Notification No 15/2018 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 15/2018 Central Tax Rate on 26th July 2018  which has brought a new service under reverse charge

i.e. services provided by Individual DSA's of Bank providing services to bank will be covered under reverse charge.

In this case GST is to be paid under reverse charge by the banks and not the individual DSAs.

Please download the notification 15/2018 from below PDF Image.

Notification No 29/2018 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 29/2018 Central Tax Rate on 31st December 2018  which has brought 3 new service under reverse charge

i.e. business facilitator, 

Agent of Business Correspondent 

Security Services

In this case GST is to be paid under reverse charge by the Banking Company, Business Correspondent and a Registered person located in taxable territory respectively

Please download the notification 29/2018 from below PDF Image.

Notification No 05/2019 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 05/2019 Central Tax Rate on 29th March 2019  which has brought 2 new service under reverse charge

i.e. Transfer of Development Rights

Long Term lease of land

In this case GST is to be paid under reverse charge by respective promoters.

Please download the notification 05/2019 from below PDF Image.

Notification No 22/2019 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 22/2019 Central Tax Rate on 30th Sep 2019 which has brought 2 new service under reverse charge

i.e.renting of motor vehicles and

lending of securities services

and a amendment has also been made in composer, author and music composer services

In these case GST is to be paid under reverse charge by Body corporateor borrower who has borrowed securities.

Please download the notification 22/2019 from below PDF Image.

Notification No 29/2019 further amends earlier notification no 13/2017

A amendment in this notification has been made by Notification No 29/2019 Central Tax Rate on 31st Dec 2019

Thanks

CA Rahul Gupta