This document summarizes changes to service tax and CENVAT credit rules in India effective April 1, 2016. Key changes include:
1) Business entities now pay service tax under reverse charge for all services from government/local authorities, not just support services.
2) Senior advocates are now directly liable for service tax on legal services, instead of clients paying under reverse charge.
3) Various exemptions and tax rates were added or amended for certain services.
4) CENVAT credit rules were amended to expand eligible capital goods and input definitions and management of credits for manufacturers.