Question

Which of the following does not fall under reverse charge mechanism?​

Answer 1

Answer:

As per section 9(4) of the CGST Act 2017, taxable supplies made by an unregistered supplier to a registered recipient under GST shall be subject to reverse charge mechanism. In other words, the registered person in such a case shall be liable to pay GST on reverse charge basis.

Answer 2

Answer:

Services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government. Services in relation to an aircraft or vessel, inside or outside the precincts of a port or airport. Transport of goods or passengers.

$Services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government. Services in relation to an aircraft or vessel, inside or outside the precincts of a port or airport. Transport of goods or passengers. \ \sqrt[?]{?} }$