Changes in GST under Reverse Charge Mechanism by 31st GST Council Meeting

By | December 25, 2018
(Last Updated On: December 25, 2018)

Changes in GST under Reverse Charge Mechanism by 31st GST Council Meeting

As per 31st GST Council Meeting Decisions held on 22.12.2018 Following changes are recommended :-

  • Security services (supply of security personnel) provided
    • to a registered person,except Government Departments which have taken registration for TDS and
    • entities registered under composition scheme,

shall be put under RCM.

  • Services provided by
    • unregistered Business Facilitator (BF) to a bank and
    • agent of Business correspondent (BC) to a BC

shall be put under RCM.

  • Parliament and State legislatures shall be extended the same tax treatment with regard to payment of tax under RCM (reverse charge mechanism)as available to Central and State Governments.

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