The GST Council in their 14th meeting held at Srinagar, J&K on 19th May, 2017, approved following list of service to be taxed under reverse charge. The major changes are as follows:

1. No partial reverse charge
2. Transport Service availed by a GST registered proprietorship business needs to pay tax under reverse charge. The same was not there in service tax. Clarification needed in this regard.
3. Services provided by Director to the company – Clarification is required if the salary paid to director acting as an employee is taxable under reverse charge. In the existing law (Service tax) the same is not taxable.

Please click the link below for the list of services covered under reverse charge.

1495416882List of Services under reverse charge