|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2017- Integrated Tax (Rate)
New Delhi, the 28th June, 2017
GSR......(E).-In exercise of the powers conferred by sub-section (3) of
section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the
Central Government on the recommendations of the Council hereby notifies that on
categories of supply of services mentioned in column (2) of the Table below,
supplied by a person as specified in column (3) of the said Table, the whole of
integrated tax leviable under section 5 of the said Integrated Goods and
Services Tax Act, shall be paid on reverse charge basis by the recipient of the
such services as specified in column (4) of the said Table:-
Table
| Sl. No. |
Category of Supply of Services |
Supplier of service |
Recipient of Service |
| (1) |
(2) |
(3) |
(4) |
| 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 nonbanking 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 nontaxable 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. |
Explanation.- For purpose of this notification,-
(a)The person who pays or is liable to pay freight for the transportation of
goods by road in goods carriage, located in the taxable territory shall be
treated as the person who receives the service for the purpose of this
notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of
section 2 of the Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant,
applicant or petitioner, as the case may be, shall be treated as the person who
receives the legal services for the purpose of this notification.
(d) the words and expressions used and not defined in this notification but
defined in the Central Goods and Services Tax Act, the Integrated Goods and
Services Tax Act, and the Union Territory Goods and Services Tax Act shall have
the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 1st day of July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No. 334/1/2017- TRU]
|