List of services for which 100% of tax is payable by the receiver u/s 9(3)
of CGST Act and 5(3) of IGST Act

Sl. no.*

Service provider


Service receiver


Person in non-taxable territory

Any services

Person in taxable territory other than non-assessee
online recipient (OIDAR)


Goods transport agency (GTA) Note: Not applicable
for services provided to:

Department/ Establishment of Govt./ Local authority/ Govt. agencies
registered under u/s 51

In case of registered supplier, if supplier has issued Invoice
charging GST and made a declaration in Annexure III

Transportation of goods by road

   Factory under the Factories Act, 1948

   Registered Society

   Co-op society

   Person registered under CGST/ SGST/ UTGST Act

   Body corporate established, by or under any law

   Partnership firm including AOP whether registered or

   Casual taxable


An individual advocate or firm of advocates

Legal services provided directly or indirectly

Business entity


Arbitral tribunal

Any services

Business entity


Any person

Sponsorship services

Body corporate or partnership firm


Government or local authority

Any services except:

  Renting of immovable property

  Services by the Department of Posts and
Ministry of Railways (Indian Railways)

  Services in relation to an aircraft or
a vessel, inside or outside port or airport

  Transport of goods or passengers

Business entity


Government excluding the Ministry of Railways
(Indian Railways) or local authority

Renting of immovable property

Any person registered under the CGST Act, 2017 read with 20(v) of IGST
Act, 2017.


Any person

Renting of residential dwelling [Not applicable
where registered person is a proprietor and rents the residential dwelling in
his personal capacity for use as his own residence, as it is exempt]

Any Registered person


Any person

Transfer of development rights or Floor Space Index
(FSI) (including additional FSI) for construction of a project



Any person

Long term lease of land (30 years or more) against
consideration in the form of upfront amount and/or periodic rent for
construction of a project



Director of company or a body corporate

Any services

Said company or the body corporate


Insurance agent

Any services

Any person carrying on insurance


Recovery agent

Any services

Banking company or financial institution or NBFC


Person in non-taxable territory

(omitted w.e.f 01-Oct-23 – Notification no. 13/2023)

Transportation of goods by vessel from place outside
India up to customs station of clearance in India

Importer as defined u/s 2(26) of the Customs Act,
1962, located in taxable territory.


Music Composer, photographer, artist, etc.

Transfer or permitting the use or enjoyment of a copyright relating to original dramatic,
musical or artistic works

Music company, producer, etc.




(Not applicable if author is a registered person who
pays tax u/s 9(1) of CGST act made a declaration in Annexure II –
Notification No. 21/2019)

Transfer or permitting the use or enjoyment of a copyright relating to original literary works to
a publisher





Members of Overseeing Committee constituted by RBI

Any services

Reserve Bank of India (RBI)


Individual Direct Selling Agents (DSAs) other than a
body corporate, partnership or limited liability partnership firm.

Any services

A banking company or a non-banking financial company


Business facilitator (BF)


Any services

Banking company


Agent of business correspondent

Any services

Business correspondent (BC)


Any person other than a body corporate

Security services (supply of security personnel)

Note: Not applicable for

i) Department/ Establishment of Govt./ local
authority/ Govt. agencies registered u/s 51

ii) Person paying tax u/s 10

Registered person


Any Person other than a Body Corporate

Renting of passenger carrying motor vehicles where
consideration is inclusive of fuel cost and invoice is not issued charging
CGST @ 6% (IGST @ 12%)
Notification No. 28/2019- Integrated
Tax (Rate)

Any Body corporate



Lending of securities under Securities Lending
Scheme, 1997.



List of services received from an unregistered supplier for which tax is
payable by the receiver u/s 9(4) of CGST Act and 5(4) of IGST Act

Sl. no.*


Service receiver


Any services [except granting of development rights,
long term lease of land or FSI] which constitute the shortfall from the
minimum value of services required to be purchased by a promoter for
construction of project, in a financial year (or part of the financial year
till the date of issuance of completion certificate or first occupation,
whichever is earlier) as prescribed at items (i), (ia), (ib), (ic) and (id)
against serial No. 3 in
Notification No. 8/2017.


Explanation: (a)The person who pays or is liable to
pay freight for the transportation of goods by road in goods carriage shall
be treated as the person who receives the service

(b) “Body Corporate” has the same meaning as given
u/s 2(11) of the Companies Act, 2013

(c) The business entity who is litigant, applicant
or petitioner shall be treated as the person who receives the legal services

(d) A LLP formed and registered under Limited
Liability Partnership Act, 2008 shall be considered as a partnership firm or
a firm.

(e) “Insurance agent” shall have the same meaning as
assigned to it 2 (10) of the Insurance Act, 1938

(f) “Renting of immovable property” includes
letting, leasing, licensing or other similar arrangements in respect of
immovable property.

(g) "Apartment" shall have the same
meaning as assigned to it u/s 2(e) of the Real Estate (Regulation and
Development) Act, 2016

(h) "Promoter" shall have the same meaning
as assigned to it u/s 2(zk) of the Real Estate (Regulation and Development)
Act, 2016

(i) “project” shall mean Real Estate Project (REP)
or a Residential Real Estate Project (RREP)

(j) “Real Estate Project (REP)” shall have the same
meaning as assigned to it u/s 2(zn) of the Real Estate (Regulation and
Development) Act, 2016 (16 of 2016).

(k) “Residential Real Estate Project (RREP)” shall
mean a REP in which the carpet area of the commercial apartments is not more
than 15% of the total carpet area of all the apartments in the REP.

(l) "Floor Space Index (FSI)" means the ratio of a
building’s total floor area to the size of the piece of land upon which it is

Sl. No. given in the table are as per IGST notification referred below


Notification No. 10/2017- Integrated Tax (Rate)

Notification No. 22/2017- Integrated Tax (Rate)

Notification No. 34/2017- Integrated Tax (Rate)

Notification No. 03/2018- Integrated Tax (Rate)

Notification No. 16/2018- Integrated Tax (Rate)

Notification No. 30/2018- Integrated Tax (Rate)

Notification No. 05/2019- Integrated Tax (Rate)

Notification No. 07/2019 –Integrated Tax (Rate)

Notification No. 21/2019- Integrated Tax (Rate)

Notification No. 28/2019- Integrated Tax (Rate)

Notification No. 05/2022- Integrated Tax (Rate)

Notification No.15/2022- Integrated Tax

No. 17/2023-Integrated Tax (Rate)