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GST Tip – 287

Notification No. 13/2017-Central Tax (Rate) provides the list of services on which reverse charge is applicable. The list of services are, Supply of Services by a goods transport agency (GTA), services by advocates, Services supplied by an arbitral tribunal to a business entity, Services provided by way of sponsorship to any body corporate or partnership firm, specified services provided by Services supplied by the Central Government, State Government, Union territory or local authority, services of a director, insurance agents, recovery agents of banks or financial institutions, etc, for detailed list view the Notification https://indiagstdotin.files.wordpress.com/2017/07/rate-13-20171.pdf