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 (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 (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 |
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 ) (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 |
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 |
A person
Located territory to a person located in non-taxable territory in |
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, |
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 |
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