List of services for which 100% of tax is payable by the receiver u/s 9(3) |
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Sl. no.* |
Service provider |
Service |
Service receiver |
1 |
Person in non-taxable territory |
Any services |
Person in taxable territory other than non-assessee |
2 |
Goods transport agency (GTA) Note: Not applicable · · |
► 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 |
|
3 |
An individual advocate or firm of advocates |
Legal services provided directly or indirectly |
Business entity |
4 |
Arbitral tribunal |
Any services |
Business entity |
5 |
Any person |
Sponsorship services |
Body corporate or partnership firm |
6 |
Government or local authority |
Any services except: ► Renting of immovable property ► Services by the Department of Posts ► Services in relation to an aircraft or ► Transport of goods or passengers |
Business entity |
6A |
Government or local authority |
Renting of immovable property |
Any person registered under the CGST Act, 2017 read with 20(v) of IGST |
6AA |
Any person |
Renting of residential dwelling [Not applicable |
Any Registered person |
6B |
Any person |
Transfer of development rights or Floor Space Index |
Promoter |
6C |
Any person |
Long term lease of land (30 years or more) against consideration |
Promoter |
7 |
Director of company or a body corporate |
Any services |
Said company or the body corporate |
8 |
Insurance agent |
Any services |
Any person carrying on insurance |
9 |
Recovery agent |
Any services |
Banking company or financial institution or NBFC |
10 |
Person in non-taxable territory |
Transportation of goods by vessel from place outside |
Importer as defined u/s 2(26) of the Customs Act, |
11 |
Music Composer, photographer, artist, etc. |
Transfer or permitting the use or enjoyment of a copyright relating to original dramatic, |
Music company, producer, etc. |
11A |
Author (Not applicable if author is a registered person who |
Transfer or permitting the use or enjoyment of a copyright relating to original literary works to |
Publisher |
12 |
Members of Overseeing Committee constituted by RBI |
Any services |
Reserve Bank of India (RBI) |
13 |
Individual Direct Selling Agents (DSAs) other than a |
Any services |
A banking company or a non-banking financial company |
14 |
Business facilitator (BF) |
Any services |
Banking company |
15 |
Agent of business correspondent |
Any services |
Business correspondent (BC) |
16 |
Any person other than a body corporate |
Security services (supply of security personnel) Note: Not applicable for i) Department/ Establishment of Govt./ local ii) Person paying tax u/s 10 |
Registered person |
17 |
Any Person other than a Body Corporate |
Renting of passenger carrying motor vehicles where |
Any Body corporate |
18 |
Lender |
Lending of securities under Securities Lending |
Borrower |
List of services received from an unregistered supplier for which tax is |
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Sl. no.* |
Service |
Service receiver |
1 |
Any services [except granting of development rights, |
Promoter |
Explanation: (a)The person who pays or is liable to (b) “Body Corporate” has the same meaning as given (c) The business entity who is litigant, applicant (d) A LLP formed and registered under Limited (e) “Insurance agent” shall have the same meaning as (f) “Renting of immovable property” includes (g) "Apartment" shall have the same (h) "Promoter" shall have the same meaning (i) “project” shall mean Real Estate Project (REP) (j) “Real Estate Project (REP)” shall have the same (k) “Residential Real Estate Project (RREP)” shall (l) "Floor Space Index (FSI)" means the ratio of a |
*
Sl. No. given in the table are as per IGST notification referred below
Reference:
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
(Rate)