How it works
Pick the supply. The checker asks only what that entry depends on — whether the supplier is registered, whether it is a body corporate, whether you pay tax under composition, or whether a GTA charged GST itself — and then applies the entry as it reads on 1 Nov 2026.
- Services: Notification 13/2017-Central Tax (Rate), serial numbers 1 to 16, with amendments up to 08/2026.
- Goods: Notification 4/2017-Central Tax (Rate), with amendments up to 04/2026.
The GST rate does not change under reverse charge; only who pays it.
Worked example
Shree Lakshmi Hardware Pvt Ltd, Bengaluru, a registered regular taxpayer, hires guards from a security agency run as a proprietorship.
- Entry: security services, S.No. 14 of 13/2017 (inserted by 29/2018).
- Supplier is “any person other than a body corporate” → yes, a proprietorship.
- Recipient is a registered person, not paying tax under composition → yes.
Result: Reverse charge applies. Shree Lakshmi pays GST on the agency’s bill. If the agency were a private limited company, the agency would charge GST instead.
Notes and edge cases
- Sponsorship: since 16 Jan 2025 the entry covers sponsorship only from suppliers other than body corporates (07/2025).
- Government services: renting of immovable property, postal services, Indian Railways services and transport are among the exclusions.
- Check with your CA before you file: entries carry conditions that a short checker cannot fully test.
