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 ..... (2) (3) (4) 1 Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online 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 partners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.] An individual advocate including a senior advocate or firm of advocates. Any business entity located in the taxable territory. 4 Services supplied by an arbitral tribunal to a business entity. An arbitral tribunal. Any business entity located in the taxable territory. 5 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-banking financial company, located in the taxable territory. 25 [ 10 * ** * ] 14 [ 11 Supply of services by a 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 dramatic, musical or artistic works to a music company, producer or the like. Music composer, photographer, artist, or the like Music company, producer or the like, located in the taxable territory.] 15 [ 11A 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 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry; 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 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory .] 16 [ 17 [ 17 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 integrated tax at the rate of 12 per cent. to the service recipient Any body corporate located in the taxable territory. ] 18 Services of lending of securities under Securities Lending Scheme, 1997 ( Scheme ) of Securities and Exchange Board of India ( SEBI ), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 Estate Project (REP) shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (m) The term Residential 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 16a [ Annexure I FORM (11A of Table) (Declaration to be filed by an author for exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. ] 22 [ Annexure III Declaration I/we have taken registration under the CGST Act, 2017 read with clause (v) of section 20 of IGST Act, 2017and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us 24 [ from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism ] . ] **************** 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 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. 34/2017 dated 13-10-2017 5. Inserted vide Notification no. 3/2018 dated 25-1-2018 6. Inserted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Notification No. 05/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 1 [who has not paid integrated tax at the rate of 12%] 19. Inserted vide Notification No. 05/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 20. Omitted vide Notification No. 05/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority 21. Inserted vide Notification No. 05/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 22. Inserted vide Notification No. 05/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 23. Substituted vide NOTIFICATION No. 02/2023 - Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as, and State Legislatures 24. Substituted vide NOTIFICATION NO. 08/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, during the Financial Year _____ under forward charge 25. Omitted vide NOTIFICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X
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