COMPARISION OF REVERSE CHARGE PROVISIONS OF GST WITH SERVICE TAX S.No.
Description of a Service
1
Import of Services other than non-assessee online recipient.
2
Goods transport agency (GTA) in respect of transportation of goods by road
Service Tax Liability of SP Liability of SR NIL 100%
Liability of SP NIL
GST Liability of SR 100%
NIL
100%
NIL
100%
Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly
NIL
100%
NIL
100%
3 4
Services provided or agreed to be provided by an arbitral tribunal
NIL
100%
NIL
100%
5
Sponsorship services
NIL
100%
NIL
100%
6
Services provided or agreed to be provided by Government or local authority
NIL
100%
NIL
100%
7
Services by a director to company or the body corporate;
NIL
100%
NIL
100%
8
Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business
NIL
100%
NIL
100%
9
Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company
NIL
100%
NIL
100%
Exempted under Notification No.36/2016 dated 23/06/2016
NIL
100%
Exempted in Entry No. 15 of Mega Exemption, under
NIL
100%
NIL
100%
10
11
Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
Transfer or permitting the use or enjoyment of a copyright
12
Radio taxi or Passenger Transport Services provided through electronic commerce operator
50%
50%
13
Services provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998
NIL
100%
Removed
14
Works Contract service
50%
50%
Removed
15
Supply of Manpower service
NIL
100%
Removed
16
Security Services
NIL
100%
Removed
17
Services provided or agreed to be provided by a person involving an aggregator in any manner
NIL
100%
Removed