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TMI BlogCategories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... line recipient. Any person located in a non-taxable territory Any person located in the taxable territory other than non-taxable online recipient. 2 Supply of Services by a goods transport agency (GTA) 18[****] 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. 9[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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 29[other than a body corporate] Any body corporate or partnership firm located in the taxable territory. 6 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 26[and the Ministry of Railways (Indian Railways)] 20[****]; (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[6A Services supplied by the Central Government 27[[excluding the Ministry of Railways (Indian Railways)]], 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 read with clause (v) of section 20 of Integrated Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 integrated tax on the service specified in column (2), under forward charge in accordance with Section 5 (1) of the Integrated Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Integrated Goods and Service Tax Act, 2017 (13 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher.] 4[12 Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Overseeing Committee constituted by the Reserve Bank of India Reserve Bank of India.] 7[13 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. (b) "Body Corporate" has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2[(e) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 6[(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).] 8[(g) "renting of immovable property" mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ________________ (To be addressed to the jurisdictional Commissioner) 1. Name of the author: 2. Address of the author: 3. GSTIN of the author: Declaration 1. I have taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and I hereby exercise the option to pay integrated tax on the service specified against serial No. 11A in column (2) of the Table in the notification No. 10/2017-Integrated Tax (Rate) dated 28th June 2017, supplied by me, under forward charge in accordance with section 5 (1) of IGST Act, and to comply with all the provisions of IGST Act, 2017 (13 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both; 2. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made. Signature ___________________ Name _______________________ GSTIN _________________ Place __________________ Date __________________ Annexure II (Declaration to be made in the invoice by the author exercising the opti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 w.e.f. 01-04-2019 14. Substituted vide Notification No. 21/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "11 Supply of services by an author, music composer, photographer, artist or the like 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, dramatic, musical or artistic works to a publisher, music company, producer or the like. Author or music composer, photographer, artist, or the like Publisher, music company, producer or the like, located in the taxable territory." 15. Inserted vide Notification No. 21/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 16. Inserted vide Notification No. 21/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 16a. Inserted vide Notification No. 21/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 17. Substituted vide Notification No. 28/2019- Integrated Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as "17 Services provided by way of renting of a motor vehicle provided to a body corporate. Any person other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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