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Notification Integrated Tax Rate Notification No 10/2017 Notifies Categories of Persons Liable to Reverse Charge Under GST


Financial Year: 2017


In following services GST will be levied on Reverse Charge Basis

 

 

Sl.
No.		 Category of Supply of Services Supplier       of
service		 Recipient of Service
    He will not deposit GST He will Deposit GST
1 Any service supplied by any person who   is   located   in   a   non-taxable territory  to  any  person  other  than
non-taxable online recipient.		 Any       person located    in    a non-taxable
territory		 Any person located in the taxable territory   other   than   non-taxable online recipient.
2 Supply   of   Services   by   a   goods transport  agency  (GTA)  in  respect of  transportation  of  goods  by  road to-
(a)  any  factory  registered  under  or governed   by   the   Factories   Act, 1948(63 of 1948);or
(b) any society registered under the Societies   Registration   Act,   1860 (21 of 1860) or under any other law for  the  time  being  in  force  in  any part of India; or
(c)     any     co-operative     society established by or under any law; or
(d) any person registered under the  Central   Goods   and   Services   Tax Act  or  the  Integrated  Goods  and Services   Tax   Act   or   the   State Goods and Services Tax Act or the Union      Territory      Goods      and Services Tax Act; or
(e) any body corporate established, by or under any law; or
(f)   any  partnership   firm   whether registered   or   not   under   any  law including association of persons; or
(g) any casual taxable person.		 Goods Transport Agency (GTA) (a) Any factory registered under or   governed   by   the   Factories Act, 1948(63 of 1948); or
(b) any society registered under the  Societies  Registration  Act, 1860 (21 of 1860)  or under any other  law  for  the  time  being  in force in any part of India; or
(c)    any    co-operative    society established by or under any law; or
(d)  any  person  registered  under the  Central  Goods  and  Services Tax Act or the Integrated Goods
and   Services   Tax   Act   or   the State  Goods  and  Services  Tax Act    or    the    Union    Territory Goods and Services Tax Act; or
(e)      any      body      corporate established,   by   or   under   any law; or
(f) any partnership firm whether registered  or  not  under  any law including association of persons; or
(g) any casual taxable person;
located in the taxable territory.
3 Services  supplied  by  an  individual advocate      including      a      senior advocate by way of representational services  before  any  court,  tribunal or  authority,  directly  or  indirectly, to any business entity located in the taxable  territory,  including  where contract    for    provision    of    such service  has  been  entered  through another   advocate   or   a   firm   of advocates,    or    by    a    firm    of advocates, by way of legal services,
to a business entity.		 An    individual advocate including        a senior advocate       or
firm               of
advocates.		 Any business entity located in the taxable territory.
4 Services   supplied   by   an   arbitral
tribunal to a business entity.		 An        arbitral
tribunal.		 Any business entity located in the
taxable territory.
5 Services    provided    by    way    of sponsorship  to  any  body  corporate
or partnership firm.		 Any person Any body corporate or partnership firm    located    in    the    taxable
territory.
6 Services   supplied   by  the   Central Government,    State    Government, Union territory or local authority to a business entity excluding, -
(1) renting of immovable property, and
(2) services specified below-
(i)  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,  State  Government  or Union territory or local authority;
(ii)   services   in   relation   to   an aircraft    or    a    vessel,    inside    or outside the precincts of a port or an airport;
(iii)     transport     of     goods     or
passengers.		 Central Government, State Government, Union  territory or              local
authority		 Any business entity located in the taxable territory.
7 Services supplied by a director of a company or a body corporate to the said     company     or     the     body
corporate.		 A director of a company  or   a body corporate The company or a body corporate located in the taxable territory.
8 Services  supplied  by  an  insurance agent  to  any  person  carrying  on
insurance business.		 An     insurance agent Any person carrying on insurance business,  located  in  the  taxable
territory.
9 Services   supplied   by   a   recovery agent  to  a  banking  company  or  a financial    institution    or    a    non-
banking financial company.		 A        recovery agent A banking company or a financial institution     or     a     non-banking financial  company,  located  in  the
taxable territory.
10 Services    supplied    by    a    person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to  the  customs  station  of  clearance
in India.		 A           person located in non- taxable territory Importer, as defined in clause (26) of  section  2  of  the  Customs  Act, 1962(52  of  1962),  located  in  the taxable territory.
11 Supply  of  services  by  an  author, music     composer,     photographer, artist or the like by way of transfer or permitting the use or  enjoyment of a copyright covered under clause
(a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to     original     literary,     dramatic, musical   or   artistic   works   to   a publisher,        music        company,
producer or the like.		 Author          or music composer, photographer, artist,    or    the like Publisher,       music       company, producer or the like, located in the taxable territory.

 

 

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Thanks

CA Rahul Gupta