<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes, reverse charge is applicable in respect of services provided by Government or local authorities to any person whose turnover exceeds Rs. 20 lakhs (Rs. 10 lakhs for Special Category States) excluding the following services;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">(i) renting of immovable property;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">(ii) 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 Government;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">(iii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port;</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">(iv) transport of goods or passengers.</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">Thus, the recipient of supply of goods or services is liable to pay the entire amount of tax involved in such supply of services or goods or both.</span></span></p>