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 (Reverse charge Not Applicable under

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


Goods transport agency (GTA) who has not paid CGST at the rate of 6% [IGST at 12%]

Note: Not applicable for Department/ Establishment
of Govt., local authority or Govt. agencies registered u/s 51.

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

  Speed post, express parcel post, life
insurance & agency services by the Department of Posts

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

  Transport of goods or passengers

Business entity


Government 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

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

Transportation of goods by vessel from place outside
India up to customs station of clearance in India (Reverse charge Not
Applicable under CGST & UGST)

Person in non-taxable territory who is an importer
as defined u/s 2(26) of the Customs Act, 1962


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.



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

(Not applicable if author is a registered person collecting
tax u/s 9(1) of CGST act –
Notification no.  21/2019)




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, located in the taxable territory


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 (services provided by way of
supply of security personnel)

Note: Not applicable for

i) Department/ Establishment of Govt., local
authority or Govt. agencies taken registration u/s 51

ii) Person registered 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: For the 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

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

(c) The business entity located in the taxable
territory 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.

(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.

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


Notification No. 13/2017- Central
Tax (Rate)

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

Notification No. 22/2017- Integrated Tax

Notification No. 34/2017- Integrated Tax

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

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

Notification No. 30/2018- Integrated Tax

Notification No. 05/2019- Integrated Tax

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

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