TMI - Tax Management India. Com

Home Notifications 2017 GST GST - 2017 Central GST (CGST) Rate This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser



 

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

Extract

..... c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (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; or (g) any casual taxable person. 8[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.] 18[Provided further that nothing contained in this entry shall apply where, - i. the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of G .....

x x x x x   Extracts   x x x x x

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

x x x x x   Extracts   x x x x x

..... . 5[5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017.] 20[5AA Service by way of renting of residential dwelling to a registered person. Any person Any registered person.] 11[5B Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter. Any person Promoter. 5C Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter.] 6 Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7 .....

x x x x x   Extracts   x x x x x

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

x x x x x   Extracts   x x x x x

..... dual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. A banking company or a non-banking financial company, located in the taxable territory.] 9[12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 14. Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section .....

x x x x x   Extracts   x x x x x

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

x x x x x   Extracts   x x x x x

..... ing as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).] 7[(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.’] 10[(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament 22[, State Legislatures, Courts and Tribunals].] 12[(i) The term “apartment” shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (j) the term “promoter” shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (k) the term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP); (l) “the term “Real Esta .....

x x x x x   Extracts   x x x x x

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

x x x x x   Extracts   x x x x x

..... ___________________ Name _______________________ GSTIN _________________ Place __________________ Date __________________ Annexure II (Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of service by an author by way of 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 works to a publisher” under forward charge.) Declaration (9A of Table) I have exercised the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-Central Tax (Rate) dated 28th June, 2017 under forward charge.] 21[Annexure III Declaration I/we have taken registration under the CGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year _____ under forward charge.] ******************** Notes: 1. Inserted vide notification no. 22/2017 dated 22-8-2017 2. Inserted vide notification no. 22/2017 dated 22-8-2017 3. Corrected vide notification dated 25-9-2017, before it was read .....

x x x x x   Extracts   x x x x x

Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - 13/2017 - Central GST (CGST) Rate

x x x x x   Extracts   x x x x x

  1. 02/2023 - Dated: 28-2-2023 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
  2. 05/2022 - Dated: 13-7-2022 - Services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
  3. 29/2019 - Dated: 31-12-2019 - To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
  4. 22/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
  5. 06/2019 - Dated: 29-3-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
  6. 05/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector
  7. 29/2018- Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  8. 15/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
  9. 03/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)
  10. 33/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI - reverse charge mechanism (RCM)
  11. F. No. 336/20/2017- TRU - G.S.R. 1199(E) - Dated: 25-9-2017 - Corrigendum Notification No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017
  12. 22/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP