Service tax-Reverse charge Rate

Service tax rates on reverse charge

The scheme of partial reverse charge has been introduced for three services where the service provider is either an individual or HUF or partnership Firm or LLP or association of person and a recipient is corporate.[ Point No. 7,8,9 of the Table below ]

The extent of service tax who receive the services and who provides the services shall be as follows:-

S.N.	SERVICES	% OF SERVICE TAX BY SERVICE PROVIDER	% OF SERVICE TAX BY SERVICE RECEIVER
1	Insurance business	Nil	100
2	GTA	Nil	100
3	Sponsorship	Nil	100
4	Arbitral tribunal	Nil	100
5	Individual Advocate	Nil	100
6	Support Service by govt. or local authority	Nil	100
7	i] Renting of motor vehicle for passenger on abated value ii] on non abated value	Nil 60	100 40
8	Supply of manpower or Security Services	25	75
9	Work contract	50	50
10	Non taxable territory to taxable territory	Nil	100
11	Service provided or agreed to be provided by director of company to the said company	Nil	100