TMI BlogCategories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) 1 Supply of Services by a goods transport agency (GTA) 17 [ **** ] in respect of transportation of goods by road to- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (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 Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. Any business entity located in the taxable territory. 4 Services provided by way of sponsorship to any body corporate or partnership firm. Any person Any body corporate or partnership firm located in the taxable territory. 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts 24 [ and the Ministry of Railways (Indian Railways) ] 19 [ **** ] ; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 5 [5A Services supplied by the Central Government 25 [ [excluding the Ministry of Railways (Indian Railways)] ] , State Government, Union territory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist, or the like Music company, producer or the like, located in the taxable territory. ] 14 [ 9A Supply of services 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. Author Publisher located in the taxable territory: Provided that nothing contained in this entry shall apply where, - (i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay central tax on the service specified in column (2), under forward charge in accordance with Section 9 (1) of the Central Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Central Goods and Service Tax Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory. ] 16 Services of lending of securities under Securities Lending Scheme, 1997 ( Scheme ) of Securities and Exchange Board of India ( SEBI ), as amended. Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI. ] Explanation .- For purpose of this notification,- (a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (n) floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. ] 2. This notification shall come into force on the 1st day of July, 2017. [F. No. 334/1/2017- TRU ] ( Ruchi Bisht ) Under Secretary to the Government of India 15a [ Annexure I FORM (9A of Table) (Declaration to be filed by an author for exercising the option to pay tax on the supply of services 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 on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Inserted vide notification no. 22/2017 dated 22-8-2017 3. Corrected vide notification dated 25-9-2017 , before it was read as, Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity. 4. Inserted vide notification no. 33/2017 dated 13-10-2017 5. Inserted vide Notification No. 3/2018- Central Tax (Rate) Dated 25-01-2018 6. Inserted vide Notification No. 15/2018- Central Tax (Rate) dated 26-07-2018 7. Inserted vide Notification No. 15/2018- Central Tax (Rate) dated 26-07-2018 8. Inserted vide Notification No. 29/2018- Central Tax (Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
