The fitment of rates of services was discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have the force of law.
Sl. No  Service Provider of service %  of GST by services provider Recipient of Service

 

 

of GST payable by any person other than the service provider
1 Taxable services provided or agreed to be provided by
any person who is located in a non-taxable territory and received by any
person located in the taxable territory other than non-assessee online recipient (OIDAR)
Any person who is located in a non- taxable territory Nil Any person located in the taxable territory other than
non-assessee online recipient (Business Recipient)
 

 

 

100%

2. Services provided or agreed  to be provided by a goods transport agency
(GTA) in respect of transportation of goods by road
Goods Transport Agency (GTA)  

 

 

Nil

(a) Any factory registered under or governed by the Factories Act, 1948;

(b) Any society registered under the Societies Registration Act, 1860
or under any other law for the time
being in force in any part of India;

(c)  Any co-operative society established by or under any law;

(d) Any person registered under CGST/ SGST/ UTGST Act;

(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.

(g) Casual taxable person

 

 

 

100%

3 Services provided or agreed to be provided by an
individual advocate or firm of advocates by way of legal services, directly or indirectly
An individual advocate                   or

firm             of

advocates

 

 

Nil

 

 

Any business entity.

 

 

100%

4 Services  provided    or                               agreed
to be provided by an arbitraltribunal
An arbitral tribunal  

Nil

 

Any business entity.

 

100%

5 Sponsorship services Any person  

Nil

 

Anybody corporate                       or
partnership firm.

 

100%

6 Services provided or
agreed  to be provided by Government or
local authority 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 Government;

( i i  )
services in relation to an
aircraft or a vessel, inside    or    outside
the precincts of a port or an airport;

(iii)  transport       of good or passengers.

Govt. or local authority  

 

 

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

Any business entity.

 

 

 

 

 

 

 

 

 

100%

 7 Services provided or agreed to be provided by a
director of a company or a body corporate to the said company or thebody corporate;
A director of a company or a body corporate  

 

Nil

 

 

A company
or a body corporate.

 

 

100%

8 Services provided or agreed  to be provided by an insurance agent to any
person carrying on insurancebusiness
An insurance agent  

 

Nil

Any      person carrying on
insurance business.
 

 

100%

 9 Services provided or agreed to be
provided by a recovery agent to a banking company or a financial institution
or NBFC
A recovery agent  

 

Nil

A banking company or a financial institution or a non-
banking financial company.
 

 

100%

10 Services        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 territory to a person located                   in non-taxable

territory                   in
non-taxable

 

Nil

Importer     as                  defined                  under

clause (26) of section 2 of the Customs Act, 1962.

 

100%

11 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
Author                   or
music composer, photographer, artist, etc
 

Nil

 

Publisher,                     Music company,
Producer

 

 

 

100%

12 Radio taxi or Passenger Transport Services provided through
electronic commerceoperator
Taxi driver or Rent a cab operator  

Nil

Any person 100% by Electronic Commerce

Operator

 

9+

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