Tag Archives: Reverse charge

Reverse Charge Provision under Model GST Law

REVERSE CHARGE UNDER  GST Meaning of reverse charge Normally, GST is payable by ‘taxable person’ who is supplying goods and service. This is provided in clause 7(2) of GST Model Law, 2016 and clause 4(2) of IGST Model Law, 2016 However, in some cases, GST is payable by person receiving the goods or services. This… Read More »

Service Tax paid wrongly under reverse charge is refundable

CESTAT, HYDERABAD BENCH ‘SMB’ ICOMM Tele Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Hyderabad III MS. SULEKHA BEEVI C.S, JUDICIAL MEMBER FINAL ORDER NO. A/30316/2016 APPEAL NO. ST/2075/2011 APRIL  29, 2016 P. Dwarakanath, Consultant for the Appellant. Raj Kumar Maji, AC (AR) for the Respondent. ORDER 1. The appellant is aggrieved by… Read More »

Arbitral tribunal Service to business entity taxable under reverse charge mechanism

Reverse charge mechanism for services provided by arbitral tribunals and individual arbitrators on the arbitral tribunal CIRCULAR NO.193/03/2016-ST, DATED 18-5-2016 It has come to the notice of the Board that there is some confusion regarding the legal position with respect to continuance of reverse charge mechanism for services provided by arbitral tribunals and individual arbitrators… Read More »