Unaffected Activities - Domestic Reverse Charge

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Services excluded from the domestic reverse charge

The following services are not subject to the reverse charge:

drilling for, or extracting, oil or natural gas
extracting minerals (using underground or surface working) and tunnelling, boring, or construction of underground works, for this purpose
manufacturing building or engineering components or equipment, materials, plant or machinery, or delivering any of these to site
manufacturing components for heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems, or delivering any of these to site
the professional work of architects or surveyors, or of building, engineering, interior or exterior decoration and landscape consultants
making, installing and repairing art works such as sculptures, murals and other items that are purely artistic
signwriting and erecting, installing and repairing signboards and advertisements
installing seating, blinds and shutters
installing security systems, including burglar alarms, closed circuit television and public address systems

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